https://www.taxtmi.com/caselaws?id=162710 Maize, being a coarse grain and a declared good under the Central Sales Tax Act, was held to fall within the specific exemption for coarse grains in item No. 13 of Schedule "B" of the H.P. Value Added Tax Act, 2005. The court applied the principle that a specific exemption entry prevails over a general taxable entry covering declared goods, so the general four per cent taxable entry in item No. 28 of Part II of Schedule "A" did not apply. Maize was therefore exempt from VAT. en-us Mon, 23 Jul 2007 00:00:00 +0530 Wed, 31 Dec 2014 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162710 Maize, being a coarse grain and a declared good under the Central Sales Tax Act, was held to fall within the specific exemption for coarse grains in item No. 13 of Schedule "B" of the H.P. Value Added Tax Act, 2005. The court applied the principle that a specific exemption entry prevails over a general taxable entry covering declared goods, so the general four per cent taxable entry in item No. 28 of Part II of Schedule "A" did not apply. Maize was therefore exempt from VAT. Case-Laws VAT and Sales Tax Mon, 23 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162710