https://www.taxtmi.com/caselaws?id=245823 Industrial cables were held classifiable under Entry 40 of Schedule III of the Delhi Value Added Tax Act, 2004 because the entry expressly covered industrial cables and did not incorporate any HSN or Central Excise Tariff reference. The statute showed that tariff nomenclature governed classification only where the Legislature said so expressly, and circulars could not narrow the statutory language or substitute for it. In the absence of such incorporation, classification had to follow common parlance and commercial understanding. On the facts, the goods were industrial cables of 1100 volts, consistent with that description, so the residuary entry did not apply and the question of law was answered for the assessee. en-us Thu, 20 Mar 2014 00:00:00 +0530 Tue, 07 Oct 2014 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245823 Industrial cables were held classifiable under Entry 40 of Schedule III of the Delhi Value Added Tax Act, 2004 because the entry expressly covered industrial cables and did not incorporate any HSN or Central Excise Tariff reference. The statute showed that tariff nomenclature governed classification only where the Legislature said so expressly, and circulars could not narrow the statutory language or substitute for it. In the absence of such incorporation, classification had to follow common parlance and commercial understanding. On the facts, the goods were industrial cables of 1100 volts, consistent with that description, so the residuary entry did not apply and the question of law was answered for the assessee. Case-Laws VAT and Sales Tax Thu, 20 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245823