https://www.taxtmi.com/caselaws?id=150824 Tax schedule entries must be construed harmoniously so that effect is given to each entry, and where the existing record is insufficient to classify goods accurately, a remand for further enquiry is justified. The court found that ornaments decorated with filigree work could not be conclusively placed on the available facts within either the entry for ornaments made of bullion and specie or the entry for ornamental metal-ware with enamelled, carved or filigree designs. The Tribunal's remand for fresh factual investigation was therefore upheld, and no final determination of the applicable tax rate was made on the existing material. en-us Fri, 01 Jun 1973 00:00:00 +0530 Thu, 23 May 2013 11:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150824 Tax schedule entries must be construed harmoniously so that effect is given to each entry, and where the existing record is insufficient to classify goods accurately, a remand for further enquiry is justified. The court found that ornaments decorated with filigree work could not be conclusively placed on the available facts within either the entry for ornaments made of bullion and specie or the entry for ornamental metal-ware with enamelled, carved or filigree designs. The Tribunal's remand for fresh factual investigation was therefore upheld, and no final determination of the applicable tax rate was made on the existing material. Case-Laws VAT and Sales Tax Fri, 01 Jun 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150824