https://www.taxtmi.com/caselaws?id=164979 A premixed product containing sand, cement, additives and fillers, used for binding and filling in asbestos roof fixing and concrete slab repair, was treated as a cement product for sales tax classification. Because it answered the description of a specific schedule entry covering asbestos sheets and products and cement products, including products combined with other materials not elsewhere mentioned, the residuary entry could not apply. The classification principle is that goods falling within a specific entry must be assessed under that entry rather than the residuary head. en-us Thu, 24 Sep 2009 00:00:00 +0530 Wed, 07 May 2014 11:08:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164979 A premixed product containing sand, cement, additives and fillers, used for binding and filling in asbestos roof fixing and concrete slab repair, was treated as a cement product for sales tax classification. Because it answered the description of a specific schedule entry covering asbestos sheets and products and cement products, including products combined with other materials not elsewhere mentioned, the residuary entry could not apply. The classification principle is that goods falling within a specific entry must be assessed under that entry rather than the residuary head. Case-Laws VAT and Sales Tax Thu, 24 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164979