https://www.taxtmi.com/caselaws?id=163990 Stainless steel wire used for resistance purposes was treated as declared goods under section 14(iv)(xv) of the Central Sales Tax Act, 1956, because classification depended on the statutory description of the commodity and not its end use. The Court applied the principle that a residuary entry can be used only when the goods do not reasonably fit a specific entry, and held that wire does not cease to be wire merely because it is later used for resistance purposes. On the materials, the Revenue did not displace the claim that the goods fell within the specific declared-goods entry, so the residuary tax entry was inapplicable. en-us Mon, 19 Jan 2009 00:00:00 +0530 Wed, 19 Nov 2014 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163990 Stainless steel wire used for resistance purposes was treated as declared goods under section 14(iv)(xv) of the Central Sales Tax Act, 1956, because classification depended on the statutory description of the commodity and not its end use. The Court applied the principle that a residuary entry can be used only when the goods do not reasonably fit a specific entry, and held that wire does not cease to be wire merely because it is later used for resistance purposes. On the materials, the Revenue did not displace the claim that the goods fell within the specific declared-goods entry, so the residuary tax entry was inapplicable. Case-Laws VAT and Sales Tax Mon, 19 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163990