https://www.taxtmi.com/caselaws?id=164477 Nylon tyre cord fabric was held not to qualify for sales tax exemption as "man made fabrics" under entry 11(ii) of the Kerala General Sales Tax Act for 1995-96, because the commodity was specifically covered by tariff entry 59.02 and a specific tariff classification prevails over a general description. The later insertion of that commodity into the exemption entry from 1 April 1999 was treated as a substantive, prospective amendment, so the exemption claim failed. Interest levied under section 23(3) was set aside, however, because the tax had been paid under the Government's instalment facility and no default arose under that scheme. en-us Fri, 09 Oct 2009 00:00:00 +0530 Thu, 24 Apr 2014 18:25:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164477 Nylon tyre cord fabric was held not to qualify for sales tax exemption as "man made fabrics" under entry 11(ii) of the Kerala General Sales Tax Act for 1995-96, because the commodity was specifically covered by tariff entry 59.02 and a specific tariff classification prevails over a general description. The later insertion of that commodity into the exemption entry from 1 April 1999 was treated as a substantive, prospective amendment, so the exemption claim failed. Interest levied under section 23(3) was set aside, however, because the tax had been paid under the Government's instalment facility and no default arose under that scheme. Case-Laws VAT and Sales Tax Fri, 09 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164477