https://www.taxtmi.com/caselaws?id=162022 Imported raw silk was treated as a separate commercial commodity from mill yarn (all kinds) under the Karnataka Sales Tax Act scheme, because the statutory schedules assigned distinct entries and different tax treatment to raw silk, silk yarn, and raw silk imported from outside the country. The court applied the principle that a specific entry prevails over a broader one and that schedule items must be understood in trade parlance. On that basis, the surcharge exemption confined to mill yarn (all kinds) could not be enlarged by implication to cover imported raw silk, so the exemption was denied. en-us Thu, 02 Mar 2006 00:00:00 +0530 Fri, 14 Feb 2014 16:05:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162022 Imported raw silk was treated as a separate commercial commodity from mill yarn (all kinds) under the Karnataka Sales Tax Act scheme, because the statutory schedules assigned distinct entries and different tax treatment to raw silk, silk yarn, and raw silk imported from outside the country. The court applied the principle that a specific entry prevails over a broader one and that schedule items must be understood in trade parlance. On that basis, the surcharge exemption confined to mill yarn (all kinds) could not be enlarged by implication to cover imported raw silk, so the exemption was denied. Case-Laws VAT and Sales Tax Thu, 02 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162022