https://www.taxtmi.com/caselaws?id=159108 A specific concessional tax notification governing the purchase of rubber by manufacturers of finished rubber products applied to Hawai chappals, which were treated as finished rubber products. The purchase turnover of rubber used in manufacture therefore fell within S.R.O. No. 641/81 and qualified for the reduced 3% rate for the relevant assessment year. The later S.R.O. No. 1516 of 1990 did not apply to that year, and the general entry in the First Schedule could not override the specific concession. en-us Mon, 30 Sep 1996 00:00:00 +0530 Fri, 15 Nov 2013 16:51:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159108 A specific concessional tax notification governing the purchase of rubber by manufacturers of finished rubber products applied to Hawai chappals, which were treated as finished rubber products. The purchase turnover of rubber used in manufacture therefore fell within S.R.O. No. 641/81 and qualified for the reduced 3% rate for the relevant assessment year. The later S.R.O. No. 1516 of 1990 did not apply to that year, and the general entry in the First Schedule could not override the specific concession. Case-Laws VAT and Sales Tax Mon, 30 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159108