https://www.taxtmi.com/caselaws?id=242505 The exemption under Section 4-A(2)(c) of the U.P. Trade Tax Act, 1948 was treated as governed by settled precedent, which the assessing authority had to apply when reconsidering the matter; the earlier view was held to continue to control the exemption question. Chicory Roots were held to fall under the later specific notification, not the earlier general entry relating to fresh roots, because a specific entry prevails over a general one. The impugned orders were modified and the matter was remitted for fresh decision in accordance with these answers on the two questions of law. en-us Mon, 06 Jan 2014 00:00:00 +0530 Tue, 08 Jul 2014 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242505 The exemption under Section 4-A(2)(c) of the U.P. Trade Tax Act, 1948 was treated as governed by settled precedent, which the assessing authority had to apply when reconsidering the matter; the earlier view was held to continue to control the exemption question. Chicory Roots were held to fall under the later specific notification, not the earlier general entry relating to fresh roots, because a specific entry prevails over a general one. The impugned orders were modified and the matter was remitted for fresh decision in accordance with these answers on the two questions of law. Case-Laws VAT and Sales Tax Mon, 06 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242505