https://www.taxtmi.com/caselaws?id=155873 Plastic suit cases and brief cases are treated as plastic moulded luggage and fall under the specific entry for "plastics and articles made of plastics" rather than the broader entry for suit cases and brief cases. Although Entry 88 is worded widely, its placement under the heading "Leather and leather manufacture" limits it to leather goods. In a taxing schedule, where a general entry and a specific entry both appear relevant, the specific entry prevails and any ambiguity is resolved in favour of the assessee. The schedule heading may be used as an interpretative aid to confine the broader entry to leather articles. en-us Wed, 10 Aug 1988 00:00:00 +0530 Mon, 09 Sep 2013 16:59:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155873 Plastic suit cases and brief cases are treated as plastic moulded luggage and fall under the specific entry for "plastics and articles made of plastics" rather than the broader entry for suit cases and brief cases. Although Entry 88 is worded widely, its placement under the heading "Leather and leather manufacture" limits it to leather goods. In a taxing schedule, where a general entry and a specific entry both appear relevant, the specific entry prevails and any ambiguity is resolved in favour of the assessee. The schedule heading may be used as an interpretative aid to confine the broader entry to leather articles. Case-Laws VAT and Sales Tax Wed, 10 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155873