https://www.taxtmi.com/caselaws?id=153006 Brass scrap was treated as covered by earlier specific notifications dealing with scrap for melting and brassware materials, including metals such as copper, tin, nickel and zinc, rather than by the later general entry for minerals, ores, metals and alloys. The legal principle applied was that a specific notification governing a distinct class of goods prevails over a broader residuary or general entry. On that basis, brass scrap could not be taxed under the general schedule entry in the 30 May 1975 notification. en-us Tue, 06 Jan 1981 00:00:00 +0530 Mon, 15 Jul 2013 17:07:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153006 Brass scrap was treated as covered by earlier specific notifications dealing with scrap for melting and brassware materials, including metals such as copper, tin, nickel and zinc, rather than by the later general entry for minerals, ores, metals and alloys. The legal principle applied was that a specific notification governing a distinct class of goods prevails over a broader residuary or general entry. On that basis, brass scrap could not be taxed under the general schedule entry in the 30 May 1975 notification. Case-Laws VAT and Sales Tax Tue, 06 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153006