https://www.taxtmi.com/caselaws?id=160183 Tarpaulin falls within the specific taxable entries of the First Schedule to the Kerala General Sales Tax Act rather than the general exemption for cotton fabrics in the Third Schedule. The incorporated central-excise definition of cotton fabrics does not override later, express State entries covering tarpaulin alongside PVC cloth, waterproof cloth and rexine. Applying the principle that a specific taxable entry prevails over a broader exemption description, tarpaulin remains taxable at the prescribed rates. Withdrawal of the earlier exemption notification further supports taxation, and declared-goods status does not displace the specific State entries. en-us Thu, 27 Jan 2000 00:00:00 +0530 Wed, 11 Dec 2013 13:00:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160183 Tarpaulin falls within the specific taxable entries of the First Schedule to the Kerala General Sales Tax Act rather than the general exemption for cotton fabrics in the Third Schedule. The incorporated central-excise definition of cotton fabrics does not override later, express State entries covering tarpaulin alongside PVC cloth, waterproof cloth and rexine. Applying the principle that a specific taxable entry prevails over a broader exemption description, tarpaulin remains taxable at the prescribed rates. Withdrawal of the earlier exemption notification further supports taxation, and declared-goods status does not displace the specific State entries. Case-Laws VAT and Sales Tax Thu, 27 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160183