https://www.taxtmi.com/caselaws?id=205453 Piston rings manufactured from iron fell within the declared goods entry as "rings" under Section 14(iv)(viii) of the Central Sales Tax Act, 1956, so the specific central classification prevailed over the Punjab VAT Act's residual entry for automobile parts. The common parlance or use-based test could not displace an express statutory description where the goods were specifically named in the declared-goods schedule. On that basis, the Tribunal's classification was upheld, and the goods remained taxable as declared goods rather than as automobile parts. The revenue failed to establish any substantial question of law. en-us Tue, 15 Mar 2011 00:00:00 +0530 Sat, 28 Jun 2014 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205453 Piston rings manufactured from iron fell within the declared goods entry as "rings" under Section 14(iv)(viii) of the Central Sales Tax Act, 1956, so the specific central classification prevailed over the Punjab VAT Act's residual entry for automobile parts. The common parlance or use-based test could not displace an express statutory description where the goods were specifically named in the declared-goods schedule. On that basis, the Tribunal's classification was upheld, and the goods remained taxable as declared goods rather than as automobile parts. The revenue failed to establish any substantial question of law. Case-Laws VAT and Sales Tax Tue, 15 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205453