https://www.taxtmi.com/caselaws?id=157041 Turnover from the sale of boards was held taxable under entry 117 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, because the goods were, in substance and commercial identity, paper board or board falling within that specific entry. The schedule during the assessment year expressly covered paper, paste-board, mill-board, straw board and card board, and the later amendment only broadened the wording further. As the assessee had purchased and sold the goods as boards, there was no factual basis to classify them as waste boards for the general multi-point rate. The revisional authority was therefore justified in restoring the assessment under the specific entry. en-us Tue, 03 Sep 1991 00:00:00 +0530 Fri, 27 Sep 2013 18:40:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157041 Turnover from the sale of boards was held taxable under entry 117 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, because the goods were, in substance and commercial identity, paper board or board falling within that specific entry. The schedule during the assessment year expressly covered paper, paste-board, mill-board, straw board and card board, and the later amendment only broadened the wording further. As the assessee had purchased and sold the goods as boards, there was no factual basis to classify them as waste boards for the general multi-point rate. The revisional authority was therefore justified in restoring the assessment under the specific entry. Case-Laws VAT and Sales Tax Tue, 03 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157041