https://www.taxtmi.com/caselaws?id=155869 Groundnut husk was held to fall within the specific tax entry for oilseeds covered by section 14(vi)(i) of the Central Sales Tax Act, because the term "groundnut" was treated as including both shelled and unshelled groundnuts, and the husk or shell formed part of that commodity for classification purposes. The residuary entry could not apply where the principal commodity was already covered by the specific entry. The result was that groundnut husk was taxable under entry No. 4 of Part IV of Schedule II and not under the residuary entry in Part VI of Schedule II. en-us Wed, 21 Sep 1988 00:00:00 +0530 Mon, 09 Sep 2013 16:42:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155869 Groundnut husk was held to fall within the specific tax entry for oilseeds covered by section 14(vi)(i) of the Central Sales Tax Act, because the term "groundnut" was treated as including both shelled and unshelled groundnuts, and the husk or shell formed part of that commodity for classification purposes. The residuary entry could not apply where the principal commodity was already covered by the specific entry. The result was that groundnut husk was taxable under entry No. 4 of Part IV of Schedule II and not under the residuary entry in Part VI of Schedule II. Case-Laws VAT and Sales Tax Wed, 21 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155869