https://www.taxtmi.com/caselaws?id=160523 Plastic roofing sheets are classifiable under the specific entry for plastic sheets and articles made of plastic, rather than the general entry for roofing materials. Their use as roofing does not displace classification based on their plastic composition. Taxing entries must be given full effect, and end use cannot be the sole classification test. Where goods potentially fall within two entries, the specific entry and the interpretation favourable to the assessee prevail. Revenue classification under the roofing-materials entry is therefore unsustainable. en-us Fri, 17 Jul 1998 00:00:00 +0530 Thu, 19 Dec 2013 16:03:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160523 Plastic roofing sheets are classifiable under the specific entry for plastic sheets and articles made of plastic, rather than the general entry for roofing materials. Their use as roofing does not displace classification based on their plastic composition. Taxing entries must be given full effect, and end use cannot be the sole classification test. Where goods potentially fall within two entries, the specific entry and the interpretation favourable to the assessee prevail. Revenue classification under the roofing-materials entry is therefore unsustainable. Case-Laws VAT and Sales Tax Fri, 17 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160523