https://www.taxtmi.com/caselaws?id=161150 Carpets described as pile carpets were treated in common parlance as carpets with a smooth surface, regardless of the material used. Because the Kerala General Sales Tax Act specifically listed pile carpets in the First Schedule, the specific entries prevailed over the general classification claimed as handloom cloth in the Third Schedule. Handloom cloth was regarded as conceptually and commercially distinct from pile carpets. The carpets dealt in by the assessee were therefore classified under item 100B/142 of the First Schedule and not under item 3 of the Third Schedule, and the revisions were dismissed. en-us Thu, 28 May 1998 00:00:00 +0530 Tue, 07 Jan 2014 18:01:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161150 Carpets described as pile carpets were treated in common parlance as carpets with a smooth surface, regardless of the material used. Because the Kerala General Sales Tax Act specifically listed pile carpets in the First Schedule, the specific entries prevailed over the general classification claimed as handloom cloth in the Third Schedule. Handloom cloth was regarded as conceptually and commercially distinct from pile carpets. The carpets dealt in by the assessee were therefore classified under item 100B/142 of the First Schedule and not under item 3 of the Third Schedule, and the revisions were dismissed. Case-Laws VAT and Sales Tax Thu, 28 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161150