https://www.taxtmi.com/caselaws?id=158936 The Court upheld the Tribunal's decision that entry No. 140A, specifying lifts in the context of transport equipment, prevailed over the general entry No. 141 under the Kerala General Sales Tax Act, 1963 for the assessment year 1986-87. The Court dismissed the tax revision case, emphasizing the clarity of entry No. 140A within the context of transport equipment, leading to the affirmation of the Tribunal's decision. 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 The Court upheld the Tribunal's decision that entry No. 140A, specifying lifts in the context of transport equipment, prevailed over the general entry No. 141 under the Kerala General Sales Tax Act, 1963 for the assessment year 1986-87. The Court dismissed the tax revision case, emphasizing the clarity of entry No. 140A within the context of transport equipment, leading to the affirmation of the Tribunal's decision. Case-Laws VAT and Sales Tax Wed, 06 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158936