https://www.taxtmi.com/caselaws?id=159795 Electrical and electronic goods, including computers, could not be brought to entry tax as "machinery (all kinds)" for 1 April 1994 to 31 March 1997 because the operative notification during that period covered only machinery and did not specifically include that category. The earlier notification including electrical and electronic goods had been rescinded, and the later notification restoring that category took effect only on 31 March 1997. Applying the rule that a special provision prevails over a general one, the Court treated electrical and electronic goods as a distinct taxable category and held that a general machinery entry could not substitute for the missing notification. en-us Sat, 21 Nov 1998 00:00:00 +0530 Mon, 02 Dec 2013 12:59:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159795 Electrical and electronic goods, including computers, could not be brought to entry tax as "machinery (all kinds)" for 1 April 1994 to 31 March 1997 because the operative notification during that period covered only machinery and did not specifically include that category. The earlier notification including electrical and electronic goods had been rescinded, and the later notification restoring that category took effect only on 31 March 1997. Applying the rule that a special provision prevails over a general one, the Court treated electrical and electronic goods as a distinct taxable category and held that a general machinery entry could not substitute for the missing notification. Case-Laws VAT and Sales Tax Sat, 21 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159795