https://www.taxtmi.com/caselaws?id=158732 Peas and peas-dhall were held not to fall within item 6-A(iv) of the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959, but within item 80 of the First Schedule, so the higher tax incidence, including surcharge, additional surcharge and additional sales tax, applied. Chick-peas were held to fall within item 6-A(iv) of the Second Schedule and not item 80(b) of the First Schedule, so their turnover could not be taxed beyond 4 per cent and no surcharge or additional levies could be imposed. The common classification dispute was thus resolved by treating peas and peas-dhall as general schedule goods and chick-peas as concessional schedule goods. en-us Mon, 23 Jan 1995 00:00:00 +0530 Wed, 06 Nov 2013 13:26:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158732 Peas and peas-dhall were held not to fall within item 6-A(iv) of the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959, but within item 80 of the First Schedule, so the higher tax incidence, including surcharge, additional surcharge and additional sales tax, applied. Chick-peas were held to fall within item 6-A(iv) of the Second Schedule and not item 80(b) of the First Schedule, so their turnover could not be taxed beyond 4 per cent and no surcharge or additional levies could be imposed. The common classification dispute was thus resolved by treating peas and peas-dhall as general schedule goods and chick-peas as concessional schedule goods. Case-Laws VAT and Sales Tax Mon, 23 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158732