https://www.taxtmi.com/caselaws?id=155574 Tilakam and kajal were held not to fall within Entry No. 36 of the First Schedule to the Andhra Pradesh General Sales Tax Act because they were not specifically included in that entry at the relevant time. Applying the earlier full bench approach to commodity classification, the Court held that a taxing entry cannot be extended by implication to goods not expressly covered, so the goods remained classifiable only as general goods. The revised assessments were therefore quashed, and the declaration was granted in favour of the petitioner. en-us Mon, 12 Oct 1987 00:00:00 +0530 Thu, 05 Sep 2013 15:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155574 Tilakam and kajal were held not to fall within Entry No. 36 of the First Schedule to the Andhra Pradesh General Sales Tax Act because they were not specifically included in that entry at the relevant time. Applying the earlier full bench approach to commodity classification, the Court held that a taxing entry cannot be extended by implication to goods not expressly covered, so the goods remained classifiable only as general goods. The revised assessments were therefore quashed, and the declaration was granted in favour of the petitioner. Case-Laws VAT and Sales Tax Mon, 12 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155574