https://www.taxtmi.com/caselaws?id=158936 Electric, hydraulic or mechanically operated lifts and hoists used in service stations were classified under the specific transport equipment entry rather than the residuary entry in the Kerala General Sales Tax Schedule. The Court applied the principle that a specific tariff entry prevails over a general or residuary entry, noting that Entry 140A expressly covered lifts operated by electric, hydraulic or other mechanical power, while Entry 141 applied only to goods not specifically mentioned elsewhere. The later amendment concerning fabrication and installation of cranes and hoists did not alter that classification. The items were therefore taxable under Entry 140A. en-us Wed, 06 Nov 1996 00:00:00 +0530 Mon, 11 Nov 2013 14:49:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158936 Electric, hydraulic or mechanically operated lifts and hoists used in service stations were classified under the specific transport equipment entry rather than the residuary entry in the Kerala General Sales Tax Schedule. The Court applied the principle that a specific tariff entry prevails over a general or residuary entry, noting that Entry 140A expressly covered lifts operated by electric, hydraulic or other mechanical power, while Entry 141 applied only to goods not specifically mentioned elsewhere. The later amendment concerning fabrication and installation of cranes and hoists did not alter that classification. The items were therefore taxable under Entry 140A. Case-Laws VAT and Sales Tax Wed, 06 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158936