https://www.taxtmi.com/caselaws?id=163968 In interpreting the West Bengal VAT schedule entry for "plant and machinery," the tribunal emphasized commercial meaning, functional use in business, durability, and the actual trade understanding of the goods. A specific schedule entry prevails over the residuary entry only where the goods clearly do not fit the specific description. Diesel engines, diesel engine generator sets, and their spare parts and accessories could not be excluded from entry 54B by a blanket assumption; their classification depended on how they were used and their nature in trade. The Commissioner was therefore required to reconsider the classification on the correct interpretative principles. en-us Fri, 05 Sep 2008 00:00:00 +0530 Tue, 15 Apr 2014 14:54:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163968 In interpreting the West Bengal VAT schedule entry for "plant and machinery," the tribunal emphasized commercial meaning, functional use in business, durability, and the actual trade understanding of the goods. A specific schedule entry prevails over the residuary entry only where the goods clearly do not fit the specific description. Diesel engines, diesel engine generator sets, and their spare parts and accessories could not be excluded from entry 54B by a blanket assumption; their classification depended on how they were used and their nature in trade. The Commissioner was therefore required to reconsider the classification on the correct interpretative principles. Case-Laws VAT and Sales Tax Fri, 05 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163968