https://www.taxtmi.com/caselaws?id=160523 Plastic sheets used as roofing material remained classifiable under the specific entry for plastic sheets and articles made of plastic, because the article's composition controlled classification and end use alone could not shift it to the more general roofing materials entry. The court held that taxing entries must be read by giving full effect to their language, and where an article answers two entries, the more specific and assessee-favourable entry prevails. The revenue's classification under roofing materials was therefore unsustainable, and the assessee succeeded on the tax classification issue. 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 sheets used as roofing material remained classifiable under the specific entry for plastic sheets and articles made of plastic, because the article's composition controlled classification and end use alone could not shift it to the more general roofing materials entry. The court held that taxing entries must be read by giving full effect to their language, and where an article answers two entries, the more specific and assessee-favourable entry prevails. The revenue's classification under roofing materials was therefore unsustainable, and the assessee succeeded on the tax classification issue. Case-Laws VAT and Sales Tax Fri, 17 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160523