https://www.taxtmi.com/caselaws?id=159213 Plastic-based marblex vinyl tiles are covered by the specific wording of Entry No. 110 in the Karnataka Sales Tax Act, which extends to articles made of plastic, polythene or poly-vinyl chloride material. Entry No. 182, dealing with floor, wall and roofing tiles, applies only where no other entry covers the goods, so it cannot override the specific plastic entry. The classification therefore falls under Entry No. 110 and not Entry No. 182, with the assessee succeeding on revision. en-us Fri, 06 Feb 1998 00:00:00 +0530 Mon, 18 Nov 2013 14:45:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159213 Plastic-based marblex vinyl tiles are covered by the specific wording of Entry No. 110 in the Karnataka Sales Tax Act, which extends to articles made of plastic, polythene or poly-vinyl chloride material. Entry No. 182, dealing with floor, wall and roofing tiles, applies only where no other entry covers the goods, so it cannot override the specific plastic entry. The classification therefore falls under Entry No. 110 and not Entry No. 182, with the assessee succeeding on revision. Case-Laws VAT and Sales Tax Fri, 06 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159213