https://www.taxtmi.com/caselaws?id=159560 Ready-made garments sold under a registered brand name are treated as articles of ready-to-wear apparel specifically covered by item 87 of the First Schedule, which prescribes tax at 5% at the point of first sale. The commentary explains that the notifications under section 17 of the Tamil Nadu General Sales Tax Act, 1959 applied only generally to ready-made goods made of cloth and could not prevail over the later, specific schedule entry. It also notes that the date of receipt or renewal of the trade mark certificate was not decisive, because registration existed with effect from 12 May 1975. The stated principle is that a specific entry overrides a general concessional notification. en-us Tue, 09 Apr 1991 00:00:00 +0530 Wed, 27 Nov 2013 14:17:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159560 Ready-made garments sold under a registered brand name are treated as articles of ready-to-wear apparel specifically covered by item 87 of the First Schedule, which prescribes tax at 5% at the point of first sale. The commentary explains that the notifications under section 17 of the Tamil Nadu General Sales Tax Act, 1959 applied only generally to ready-made goods made of cloth and could not prevail over the later, specific schedule entry. It also notes that the date of receipt or renewal of the trade mark certificate was not decisive, because registration existed with effect from 12 May 1975. The stated principle is that a specific entry overrides a general concessional notification. Case-Laws VAT and Sales Tax Tue, 09 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159560