https://www.taxtmi.com/caselaws?id=154951 Sewing machines and their parts were not liable to sales tax at 7 per cent and 8 per cent for assessment year 1973-74 because the specific entry covering them had been deleted by notification, so the goods could be taxed only under the entry then lawfully applicable. The Court followed its earlier view on the same commodity and statutory entries, holding that the Tribunal's higher-rate classification was not sustainable. The operative principle was that once a specific tariff entry is removed, the commodity cannot continue to be assessed under an inapplicable higher-rate classification; the question was answered in favour of the dealer. en-us Wed, 03 Dec 1986 00:00:00 +0530 Fri, 30 Aug 2013 15:44:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154951 Sewing machines and their parts were not liable to sales tax at 7 per cent and 8 per cent for assessment year 1973-74 because the specific entry covering them had been deleted by notification, so the goods could be taxed only under the entry then lawfully applicable. The Court followed its earlier view on the same commodity and statutory entries, holding that the Tribunal's higher-rate classification was not sustainable. The operative principle was that once a specific tariff entry is removed, the commodity cannot continue to be assessed under an inapplicable higher-rate classification; the question was answered in favour of the dealer. Case-Laws VAT and Sales Tax Wed, 03 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154951