https://www.taxtmi.com/caselaws?id=153050 Glass chimneys sold as components of lanterns were classified as parts of lanterns under the specific entry covering incandescent lamps, lanterns and parts thereof, rather than under the general entry for glasswares. The specific entry prevailed because the goods were essentially used in lanterns and matched the narrower description in the sales tax schedule. The broader glassware entry could not apply where the goods were already covered by the special entry, so the sales were taxable under entry 34, Part II, Schedule II to the Madhya Pradesh General Sales Tax Act, 1958. en-us Thu, 08 Mar 1979 00:00:00 +0530 Tue, 16 Jul 2013 17:03:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153050 Glass chimneys sold as components of lanterns were classified as parts of lanterns under the specific entry covering incandescent lamps, lanterns and parts thereof, rather than under the general entry for glasswares. The specific entry prevailed because the goods were essentially used in lanterns and matched the narrower description in the sales tax schedule. The broader glassware entry could not apply where the goods were already covered by the special entry, so the sales were taxable under entry 34, Part II, Schedule II to the Madhya Pradesh General Sales Tax Act, 1958. Case-Laws VAT and Sales Tax Thu, 08 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153050