https://www.taxtmi.com/caselaws?id=159047 Classification of veneers under the Kerala General Sales Tax Act depends on the plain description of the scheduled entry, not on the commodity's intended use. Veneers simpliciter fall within entry 94, whereas entry 95 applies to plywood, veneer plywood and hardboards. Use of veneers in making decorative plywood cannot convert them into veneer plywood for tax classification. The later separate legislative treatment of veneers and veneer plywood supports their distinct classification. Veneers are therefore taxable under entry 94 at the lower rate, requiring reassessment in accordance with that entry. 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 Classification of veneers under the Kerala General Sales Tax Act depends on the plain description of the scheduled entry, not on the commodity's intended use. Veneers simpliciter fall within entry 94, whereas entry 95 applies to plywood, veneer plywood and hardboards. Use of veneers in making decorative plywood cannot convert them into veneer plywood for tax classification. The later separate legislative treatment of veneers and veneer plywood supports their distinct classification. Veneers are therefore taxable under entry 94 at the lower rate, requiring reassessment in accordance with that entry. Case-Laws VAT and Sales Tax Wed, 27 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159047