https://www.taxtmi.com/caselaws?id=213250 Footwear with an upper of plastic-coated fabric was held not to qualify as "plastic footwear" under Entry C-74 of the Maharashtra Value Added Tax Act, 2002, because the entry had to be read on its own language and not by importing HSN or Central Excise tariff notes. The Court rejected a predominance-by-weight-or-value test, treating it as an impermissible rewrite of the entry. Applying the view that articles of plastic are those made wholly of plastic, the product's textile upper and absence of complete plastic composition kept it outside the entry. The Tribunal's view was set aside and the Revenue's classification was upheld. en-us Fri, 24 Jun 2011 00:00:00 +0530 Sat, 03 May 2014 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213250 Footwear with an upper of plastic-coated fabric was held not to qualify as "plastic footwear" under Entry C-74 of the Maharashtra Value Added Tax Act, 2002, because the entry had to be read on its own language and not by importing HSN or Central Excise tariff notes. The Court rejected a predominance-by-weight-or-value test, treating it as an impermissible rewrite of the entry. Applying the view that articles of plastic are those made wholly of plastic, the product's textile upper and absence of complete plastic composition kept it outside the entry. The Tribunal's view was set aside and the Revenue's classification was upheld. Case-Laws VAT and Sales Tax Fri, 24 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213250