https://www.taxtmi.com/caselaws?id=154668 A residuary sales tax entry applies only when goods are not covered by any specific Schedule entry. Hose pipes are flexible tubes used for conveying liquids and do not fit the description of steel tubes under entry 5(xi). Because entry 56(ii) specifically covers all types of pipes and their fittings, including the goods in question, classification under the residuary entry in Part VI is excluded. The document states that hose pipes and fittings fall within entry 56(ii) of Part II of Schedule II, not the residuary entry. en-us Tue, 04 Aug 1987 00:00:00 +0530 Mon, 26 Aug 2013 12:38:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154668 A residuary sales tax entry applies only when goods are not covered by any specific Schedule entry. Hose pipes are flexible tubes used for conveying liquids and do not fit the description of steel tubes under entry 5(xi). Because entry 56(ii) specifically covers all types of pipes and their fittings, including the goods in question, classification under the residuary entry in Part VI is excluded. The document states that hose pipes and fittings fall within entry 56(ii) of Part II of Schedule II, not the residuary entry. Case-Laws VAT and Sales Tax Tue, 04 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154668