The 'taxing' story of Malabar Parota, calories notwithstanding!

huge waste of money and energy of the country bringing a national loss. so called simple and good tax is really simply litigative and good enough to harass .
some body said that it is a consumption based tax . destination based tax. so there exist an importance of consumer who will pay the tax which has to be same across india when one nation one tax gingle is there. it is a settled position that what the consumer understands from a product, why he consumes that , what is the cause or object of consuming the same is very important. the nomenclature is not a decisive factor but the use the functionality of a bread or roti is important factor to decide . the roti chapati bread and parotha may be different in pricing or presentation but the job of them is to kill the hunger or satisfy the same. so all are the same and different from the other food preparations they are necessary item to survive and are not like other food items which are consumed over and above basic food. in a thali also the achar chatni and papad are not basic things to satisfying the hunger but to give the mor joy to tongue than to stamach. paratha by whatever name called is a basic g food item should be taxable at 5 percent maximum. kerla high court decision is applicable all over india unless there is a contradictory decision by division bench or stay against it or by any other high court as the gst law is central law too. recently madras high court has held that the exemption here it is lower rate has to be seen from the user point of view and not from supplier point of view. the exemption or the lower rate should be seen from the purposive construction approach or interpretation approach and with the wide open eyes.

Navin Khandelwal 30/04/2024