https://www.taxtmi.com/caselaws?id=104610 Soyabean, as an oil-seed, was classified under entry 4 of Part IV of Schedule II to the M.P. General Sales Tax Act and not under the alternative entry for soyabean husk. The earlier precedent on soyabean husk was held inapplicable because the commodity in issue was soyabean itself. Reference to section 14 of the Central Sales Tax Act did not alter the State Act classification. The legal principle stated is that a commodity specifically covered by a taxing entry must be assessed under that entry and not by analogy to a different commodity. en-us Tue, 01 Sep 1998 00:00:00 +0530 Mon, 02 Sep 2013 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104610 Soyabean, as an oil-seed, was classified under entry 4 of Part IV of Schedule II to the M.P. General Sales Tax Act and not under the alternative entry for soyabean husk. The earlier precedent on soyabean husk was held inapplicable because the commodity in issue was soyabean itself. Reference to section 14 of the Central Sales Tax Act did not alter the State Act classification. The legal principle stated is that a commodity specifically covered by a taxing entry must be assessed under that entry and not by analogy to a different commodity. Case-Laws VAT and Sales Tax Tue, 01 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104610