https://www.taxtmi.com/caselaws?id=161588 Cleansing powder containing a detergent ingredient was held to fall within the specific sales tax entry for soaps and detergents, because the entry was broad enough to cover cleansing agents used for surface cleaning and the mere presence of abrasives did not require resort to the residuary head. Recourse to the residuary entry was impermissible where the goods could reasonably be placed within a specific entry, and the revenue's long-standing treatment of the product and earlier departmental clarifications supported that construction. The later insertion of a separate scouring powder entry did not alter the classification for the prior period. The reassessment under the residuary entry was set aside and the writ petitions succeeded. en-us Mon, 17 Sep 2001 00:00:00 +0530 Sat, 01 Feb 2014 14:46:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161588 Cleansing powder containing a detergent ingredient was held to fall within the specific sales tax entry for soaps and detergents, because the entry was broad enough to cover cleansing agents used for surface cleaning and the mere presence of abrasives did not require resort to the residuary head. Recourse to the residuary entry was impermissible where the goods could reasonably be placed within a specific entry, and the revenue's long-standing treatment of the product and earlier departmental clarifications supported that construction. The later insertion of a separate scouring powder entry did not alter the classification for the prior period. The reassessment under the residuary entry was set aside and the writ petitions succeeded. Case-Laws VAT and Sales Tax Mon, 17 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161588