The Orissa High Court has held that the products, Robinson Barley and Purity Barley are subject to sales of tax under the Orissa Sales Tax Act, 1947 (OST Act) under the residual entry at 12%. The petitioner, M/s Reckitt Benckiser (India) Ltd, contended that the aforementioned products of the Petitioner were nothing but barley as a cereal as mentioned in Entry 25 of List-C in Chapter III of the rate chart appended to the OST Act and the products are taxable under the entry meant for cereals covered under Entry 16 List C @ 4%.
Source Taxscan
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