https://www.taxtmi.com/caselaws?id=164759 A taxing notification that covered all kinds of ready made garments expressly excluded woollen garments, so they could not be brought within the concessional entry by general similarity in use or nomenclature. Woollen garments were therefore classified as an unclassified item in the residual category. The Tribunal's limited remand was also upheld because, after the classification issue was decided against the assessee, only the factual verification of the number of woollen garments remained for the assessing authority. The revision failed, and the Revenue's position was sustained. en-us Mon, 06 Apr 2009 00:00:00 +0530 Tue, 11 Nov 2014 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164759 A taxing notification that covered all kinds of ready made garments expressly excluded woollen garments, so they could not be brought within the concessional entry by general similarity in use or nomenclature. Woollen garments were therefore classified as an unclassified item in the residual category. The Tribunal's limited remand was also upheld because, after the classification issue was decided against the assessee, only the factual verification of the number of woollen garments remained for the assessing authority. The revision failed, and the Revenue's position was sustained. Case-Laws VAT and Sales Tax Mon, 06 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164759