https://www.taxtmi.com/caselaws?id=162148 Leather jackets and leather coats manufactured wholly from leather are treated as leather goods under the specific taxing entry, rather than as ready-made garments under the general garments entry. The classification was analysed on the plain language of the schedule entries and common parlance, with emphasis on market identity and the fact that a specific entry for leather goods prevails over a broader general description. Because the goods answered the description of leather goods, the garments entry was held not to govern them. The reference was answered against the assessee and in favour of the Revenue. en-us Mon, 22 Nov 2004 00:00:00 +0530 Wed, 19 Feb 2014 17:40:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162148 Leather jackets and leather coats manufactured wholly from leather are treated as leather goods under the specific taxing entry, rather than as ready-made garments under the general garments entry. The classification was analysed on the plain language of the schedule entries and common parlance, with emphasis on market identity and the fact that a specific entry for leather goods prevails over a broader general description. Because the goods answered the description of leather goods, the garments entry was held not to govern them. The reference was answered against the assessee and in favour of the Revenue. Case-Laws VAT and Sales Tax Mon, 22 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162148