https://www.taxtmi.com/caselaws?id=157988 A taxing entry referring specifically to "jute twine" does not extend to aloe twine made from aloe fibre. The Bombay High Court reasoned that jute and aloe are distinct plant-based materials known differently in trade, and that similarity in appearance, use, price, or manufacturer certificates cannot convert one commodity into the other. The Court also relied on the statutory definition of jute in the Central Sales Tax Act to confirm that aloe fibre does not answer the description of jute. Aloe twine therefore falls outside the specific entry and is taxable under the residuary entry. en-us Wed, 22 Feb 1995 00:00:00 +0530 Mon, 14 Oct 2013 17:19:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157988 A taxing entry referring specifically to "jute twine" does not extend to aloe twine made from aloe fibre. The Bombay High Court reasoned that jute and aloe are distinct plant-based materials known differently in trade, and that similarity in appearance, use, price, or manufacturer certificates cannot convert one commodity into the other. The Court also relied on the statutory definition of jute in the Central Sales Tax Act to confirm that aloe fibre does not answer the description of jute. Aloe twine therefore falls outside the specific entry and is taxable under the residuary entry. Case-Laws VAT and Sales Tax Wed, 22 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157988