https://www.taxtmi.com/caselaws?id=150754 Canned prawns were treated as the specific commodity "prawns" under item 65A rather than as "foodstuffs sold in sealed containers" under item 43. The Kerala HC applied harmonious construction and the popular, statutory meaning of fiscal entries, holding that a general entry cannot displace a specific one. Canning or sealing did not alter the essential character of the goods, so the levy based on item 65A was upheld and the challenge failed. en-us Mon, 10 Mar 1975 00:00:00 +0530 Wed, 22 May 2013 12:39:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150754 Canned prawns were treated as the specific commodity "prawns" under item 65A rather than as "foodstuffs sold in sealed containers" under item 43. The Kerala HC applied harmonious construction and the popular, statutory meaning of fiscal entries, holding that a general entry cannot displace a specific one. Canning or sealing did not alter the essential character of the goods, so the levy based on item 65A was upheld and the challenge failed. Case-Laws VAT and Sales Tax Mon, 10 Mar 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150754