https://www.taxtmi.com/caselaws?id=161786 In fiscal classification, a product marketed as a mosquito and insect repellent was held to fall within the specific statutory entry for mosquito and insect repellants because its commercial identity and use matched that description. A general, residuary, or alternative entry could not be applied where a specific entry squarely covered the goods, and the trade name did not change their essential character. The objection that the assessment and revisional orders were vitiated for want of adequate opportunity was also rejected, as participation in the proceedings and absence of demonstrated prejudice negated procedural unfairness. The tax classification adopted by the authorities was sustained. en-us Mon, 24 Feb 2003 00:00:00 +0530 Thu, 06 Feb 2014 15:38:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161786 In fiscal classification, a product marketed as a mosquito and insect repellent was held to fall within the specific statutory entry for mosquito and insect repellants because its commercial identity and use matched that description. A general, residuary, or alternative entry could not be applied where a specific entry squarely covered the goods, and the trade name did not change their essential character. The objection that the assessment and revisional orders were vitiated for want of adequate opportunity was also rejected, as participation in the proceedings and absence of demonstrated prejudice negated procedural unfairness. The tax classification adopted by the authorities was sustained. Case-Laws VAT and Sales Tax Mon, 24 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161786