https://www.taxtmi.com/caselaws?id=159162 Electronic toys fall within the broad electronic goods entry in Part B of the Tamil Nadu General Sales Tax Schedule rather than the residual item, because a specific and comprehensive tariff entry prevails over a residuary one. The Tribunal also ruled that a Commissioner's letter or clarification has no statutory force and cannot alter the classification or tax incidence fixed by the Schedule. On that basis, revised notices and assessment orders issued only on the strength of the administrative clarification were unsustainable, while the earlier classification under entry 50 remained correct. en-us Mon, 16 Mar 1998 00:00:00 +0530 Sat, 16 Nov 2013 17:04:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159162 Electronic toys fall within the broad electronic goods entry in Part B of the Tamil Nadu General Sales Tax Schedule rather than the residual item, because a specific and comprehensive tariff entry prevails over a residuary one. The Tribunal also ruled that a Commissioner's letter or clarification has no statutory force and cannot alter the classification or tax incidence fixed by the Schedule. On that basis, revised notices and assessment orders issued only on the strength of the administrative clarification were unsustainable, while the earlier classification under entry 50 remained correct. Case-Laws VAT and Sales Tax Mon, 16 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159162