I am a small trader selling kirana goods and food items in punjab. I sell one food product which was being cleared @5% for last many years. This year the VAT department has issued notice to recover all the tax for previous years claiming that the item must be sold @16%. I was clearing the item under " puffed rice". The department in reply notice wanted to establish " trade name" or " general name" and explained that puffed rice is " phullia" and not the item being sold by me. On further analysis, it was established that " phullia" is known as " murmura/ rice layee" in hindi ( also mentioned in wikipedia). Now, "murmura/ rice layee" is covered as tax free in schedule A. This makes a case of declaring the same item under multiple tariff headings. I would like to know if this is reasonable defence to sustain the case. If not, are there any other options?