https://www.taxtmi.com/caselaws?id=127798 Plastic combs were excluded by notification from the toilet-article entry with effect from the date that entry came into force, so they were taken out of that specific taxing category from the beginning. Although plastic combs could broadly fit the general words "articles made of plastic" in the later entry, the provisions had to be read together, and the broader entry was not used to impose special tax on goods already removed from the specific entry. The amendment to the later entry did not change that position, and the goods were treated as not liable to special tax under that entry. en-us Thu, 23 Jul 1959 00:00:00 +0530 Sat, 16 Mar 2013 17:55:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127798 Plastic combs were excluded by notification from the toilet-article entry with effect from the date that entry came into force, so they were taken out of that specific taxing category from the beginning. Although plastic combs could broadly fit the general words "articles made of plastic" in the later entry, the provisions had to be read together, and the broader entry was not used to impose special tax on goods already removed from the specific entry. The amendment to the later entry did not change that position, and the goods were treated as not liable to special tax under that entry. Case-Laws VAT and Sales Tax Thu, 23 Jul 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127798