https://www.taxtmi.com/caselaws?id=156329 Pure instant coffee and coffee blended with chicory were held to fall within the specific sales tax entries for coffee and French coffee in the Kerala General Sales Tax Act, not the broader entry for non-alcoholic drinks and beverages. Entry 21 covered coffee and its forms, including coffee powder, while entry 21A specifically covered French coffee as an admixture of coffee and chicory. Applying settled classification principles, the specific entries prevailed over the general residuary description. Pure coffee was classified under entry 21, and coffee-chicory blends were classified under entry 21A. en-us Tue, 23 Jan 1990 00:00:00 +0530 Wed, 18 Sep 2013 15:21:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156329 Pure instant coffee and coffee blended with chicory were held to fall within the specific sales tax entries for coffee and French coffee in the Kerala General Sales Tax Act, not the broader entry for non-alcoholic drinks and beverages. Entry 21 covered coffee and its forms, including coffee powder, while entry 21A specifically covered French coffee as an admixture of coffee and chicory. Applying settled classification principles, the specific entries prevailed over the general residuary description. Pure coffee was classified under entry 21, and coffee-chicory blends were classified under entry 21A. Case-Laws VAT and Sales Tax Tue, 23 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156329