https://www.taxtmi.com/caselaws?id=159047 Goods described as veneers were classified by the plain language of the sales tax schedule, because in a taxing entry the decisive factor is the article named in the entry, not the use to which it may later be put. Veneers simpliciter fell under entry 94, while entry 95 covered plywood, veneer plywood and hardboards; classification by intended use for decorative plywood was therefore impermissible. The later 1987 amendment was treated only as an aid confirming that veneers and veneer plywood were distinct commodities. The goods were taxable under entry 94 at the lower rate, the assessee succeeded, and the higher-rate assessments were set aside and remitted for recomputation. en-us Wed, 27 Mar 1996 00:00:00 +0530 Wed, 13 Nov 2013 17:35:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159047 Goods described as veneers were classified by the plain language of the sales tax schedule, because in a taxing entry the decisive factor is the article named in the entry, not the use to which it may later be put. Veneers simpliciter fell under entry 94, while entry 95 covered plywood, veneer plywood and hardboards; classification by intended use for decorative plywood was therefore impermissible. The later 1987 amendment was treated only as an aid confirming that veneers and veneer plywood were distinct commodities. The goods were taxable under entry 94 at the lower rate, the assessee succeeded, and the higher-rate assessments were set aside and remitted for recomputation. Case-Laws VAT and Sales Tax Wed, 27 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159047