https://www.taxtmi.com/caselaws?id=154638 Dressed sheets of hides and skins made from leather clippings and used as soles in footwear were held to fall under entry 12, which covered hides and skins whether raw or dressed, rather than entry 36, which applied only to leather goods other than footwear. Even if treated as leather goods, the goods formed part of footwear and were excluded from entry 36. Entry 12 was treated as the more specific classification, so the goods were taxable under that entry and not under entry 36, and the revision failed. en-us Mon, 27 Apr 1987 00:00:00 +0530 Sat, 24 Aug 2013 13:51:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154638 Dressed sheets of hides and skins made from leather clippings and used as soles in footwear were held to fall under entry 12, which covered hides and skins whether raw or dressed, rather than entry 36, which applied only to leather goods other than footwear. Even if treated as leather goods, the goods formed part of footwear and were excluded from entry 36. Entry 12 was treated as the more specific classification, so the goods were taxable under that entry and not under entry 36, and the revision failed. Case-Laws VAT and Sales Tax Mon, 27 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154638