https://www.taxtmi.com/caselaws?id=160177 The concessional rate under G.O. Ms. No. 130 applied to marble tiles because the notification covered tiles generally and did not distinguish between mosaic, marble, or granite varieties. The contention that marble tiles fell under entry 43 of the First Schedule was not accepted. Where reasonable doubt exists about the proper entry in a tax schedule, the classification must be resolved in favour of the assessee, and the Tribunal's classification was upheld. en-us Wed, 15 Sep 1999 00:00:00 +0530 Wed, 11 Dec 2013 12:47:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160177 The concessional rate under G.O. Ms. No. 130 applied to marble tiles because the notification covered tiles generally and did not distinguish between mosaic, marble, or granite varieties. The contention that marble tiles fell under entry 43 of the First Schedule was not accepted. Where reasonable doubt exists about the proper entry in a tax schedule, the classification must be resolved in favour of the assessee, and the Tribunal's classification was upheld. Case-Laws VAT and Sales Tax Wed, 15 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160177