https://www.taxtmi.com/caselaws?id=154079 Brick tiles supplied under the contract were treated as a distinct commodity from bricks because they were separately described in the contract, and the notification contained an unqualified entry for "tiles of all kinds." The Court reasoned that the fact that brick tiles may be manufactured in a similar manner to bricks did not exclude them from the wider tile entry, and the narrower brick entry did not apply where the goods did not truly answer that description. The classification was therefore under entry 96 as tiles of all kinds, not under entry 13 as bricks, and the Tribunal's classification was set aside for consequential orders. en-us Fri, 07 Oct 1983 00:00:00 +0530 Tue, 06 Aug 2013 17:01:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154079 Brick tiles supplied under the contract were treated as a distinct commodity from bricks because they were separately described in the contract, and the notification contained an unqualified entry for "tiles of all kinds." The Court reasoned that the fact that brick tiles may be manufactured in a similar manner to bricks did not exclude them from the wider tile entry, and the narrower brick entry did not apply where the goods did not truly answer that description. The classification was therefore under entry 96 as tiles of all kinds, not under entry 13 as bricks, and the Tribunal's classification was set aside for consequential orders. Case-Laws VAT and Sales Tax Fri, 07 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154079