Supreme Court of India
M/s Sree Durga Distributors v. State of Karnataka
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From the headnote
Karna/aka Value Added Tax Act, 2003-First Schedule, Entry 5-Nil rate of duty-Entitlement of-For 'dog feed' and 'cat feed' -Held: On interpretation of Entry 5, it is evident that Dog and Cat feed do not fall under c Entry 5-Hence not entitled to Nil rate of duty-Interpretation of Statutes. The question for consideration in the present appeal was whether 'dog feed' and 'cat feed' sold by the appellant- assessee attracted Nil rate of duty under Entry 5 of First Schedule of the Karnataka Value Added Tax Act 2003. Dismissing the appeal, the ~ourt HELD: Entry 5 of the First Schedule to Karnataka
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