https://www.taxtmi.com/caselaws?id=159868 Tea chest battens were not covered by entry 96 of the Kerala General Sales Tax Act as "tea chests" because the entry, read with its explanation, extended only to planks and panels that formed the chest when assembled. The classification therefore depended on the goods being a finished tea chest rather than component battens. On that construction, the goods were taxable as general goods at the rate applicable outside the specific tea chest entry, and the clarification in the assessee's own case was accepted as correctly resolving the issue. en-us Sat, 26 Sep 1998 00:00:00 +0530 Tue, 03 Dec 2013 15:02:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159868 Tea chest battens were not covered by entry 96 of the Kerala General Sales Tax Act as "tea chests" because the entry, read with its explanation, extended only to planks and panels that formed the chest when assembled. The classification therefore depended on the goods being a finished tea chest rather than component battens. On that construction, the goods were taxable as general goods at the rate applicable outside the specific tea chest entry, and the clarification in the assessee's own case was accepted as correctly resolving the issue. Case-Laws VAT and Sales Tax Sat, 26 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159868