https://www.taxtmi.com/caselaws?id=158028 PVC sheets were held not to fall under entry 145 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 because the entry had to specifically cover the goods before the 8 per cent single-point levy could apply. The later amendment excluding PVC conduit pipes and fittings from the plastic articles entry was treated as significant, and the absence of any express reference to PVC sheets meant they were not brought within the higher rate. The classification at 4 per cent multi-point was therefore upheld, with the assessee succeeding. en-us Tue, 13 Dec 1994 00:00:00 +0530 Tue, 15 Oct 2013 13:19:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158028 PVC sheets were held not to fall under entry 145 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 because the entry had to specifically cover the goods before the 8 per cent single-point levy could apply. The later amendment excluding PVC conduit pipes and fittings from the plastic articles entry was treated as significant, and the absence of any express reference to PVC sheets meant they were not brought within the higher rate. The classification at 4 per cent multi-point was therefore upheld, with the assessee succeeding. Case-Laws VAT and Sales Tax Tue, 13 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158028