https://www.taxtmi.com/caselaws?id=156311 Shell grit and poultry-feed mineral mixture were treated as poultry-feed because their essential character and use, supported by expert material, showed they contained minerals such as calcium and phosphorous and were used in poultry feeding. The specific tariff entry for poultry-feed and cattle feed therefore applied, and the goods were not classifiable as general goods under the residual sales tax provision. The stated principle is that goods shown by their use and accepted expert evidence to fall within a specific entry must be classified under that entry rather than under a general or residuary description. en-us Mon, 04 Mar 1991 00:00:00 +0530 Tue, 17 Sep 2013 18:16:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156311 Shell grit and poultry-feed mineral mixture were treated as poultry-feed because their essential character and use, supported by expert material, showed they contained minerals such as calcium and phosphorous and were used in poultry feeding. The specific tariff entry for poultry-feed and cattle feed therefore applied, and the goods were not classifiable as general goods under the residual sales tax provision. The stated principle is that goods shown by their use and accepted expert evidence to fall within a specific entry must be classified under that entry rather than under a general or residuary description. Case-Laws VAT and Sales Tax Mon, 04 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156311