https://www.taxtmi.com/caselaws?id=165067 UPS-EB sold by the assessee was specifically covered by sub-entry (27) of entry 60 of Schedule B to the Punjab VAT Act, 2005, because technical reports from IIT Delhi and Punjab Engineering College established that the goods functioned as uninterrupted power supply equipment. Their possible use with computers did not remove them from the specific description where the goods themselves satisfied the statutory entry. In that setting, the Tribunal could not disregard the uncontradicted expert evidence or classify the product under the residuary entry, since a general entry applies only when no specific entry fits. The goods were therefore treated as UPS and taxable at the specific rate of 4%. en-us Mon, 15 Mar 2010 00:00:00 +0530 Tue, 14 Oct 2014 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165067 UPS-EB sold by the assessee was specifically covered by sub-entry (27) of entry 60 of Schedule B to the Punjab VAT Act, 2005, because technical reports from IIT Delhi and Punjab Engineering College established that the goods functioned as uninterrupted power supply equipment. Their possible use with computers did not remove them from the specific description where the goods themselves satisfied the statutory entry. In that setting, the Tribunal could not disregard the uncontradicted expert evidence or classify the product under the residuary entry, since a general entry applies only when no specific entry fits. The goods were therefore treated as UPS and taxable at the specific rate of 4%. Case-Laws VAT and Sales Tax Mon, 15 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165067