https://www.taxtmi.com/caselaws?id=152584 Bulk liquefied petroleum gas sold by pouring it into the purchaser's tank-trucks was classified under the general petroleum-products entry, not the specific entry for inflammable gas supplied in closed containers. The court treated LPG as both a petroleum product and an inflammable gas, but held that the qualifying words in the specific entry were controlling and required supply in closed containers provided by the vendor for ordinary sale. Because that condition was not met on the facts, the specific entry did not apply and the broader entry governed the transaction in favour of the assessee. en-us Wed, 06 Dec 1978 00:00:00 +0530 Sat, 06 Jul 2013 17:26:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152584 Bulk liquefied petroleum gas sold by pouring it into the purchaser's tank-trucks was classified under the general petroleum-products entry, not the specific entry for inflammable gas supplied in closed containers. The court treated LPG as both a petroleum product and an inflammable gas, but held that the qualifying words in the specific entry were controlling and required supply in closed containers provided by the vendor for ordinary sale. Because that condition was not met on the facts, the specific entry did not apply and the broader entry governed the transaction in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 06 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152584