https://www.taxtmi.com/caselaws?id=155106 Sewing machines and their spare parts were treated as falling under entry 67 rather than entry 60 of the taxable goods list, because the same commodity had already been classified in an earlier connected reference. That prior classification governed the present reference, so the Tribunal's view was affirmed and the higher rate of tax under entry 60 did not apply. en-us Fri, 05 Dec 1986 00:00:00 +0530 Sat, 31 Aug 2013 15:02:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155106 Sewing machines and their spare parts were treated as falling under entry 67 rather than entry 60 of the taxable goods list, because the same commodity had already been classified in an earlier connected reference. That prior classification governed the present reference, so the Tribunal's view was affirmed and the higher rate of tax under entry 60 did not apply. Case-Laws VAT and Sales Tax Fri, 05 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155106