https://www.taxtmi.com/caselaws?id=166509 Paving bricks were treated as covered by the specific entry for "all kinds of bricks" in the Third Schedule to the Karnataka Value Added Tax Act, so the residuary rate could not be applied. The High Court held that the Commissioner's clarification on cement hollow or solid blocks did not displace the scheduled treatment of paving bricks, which remained a species of bricks used on the ground. Reassessment orders applying the higher residuary tax rate were quashed, and the clarification was held inapplicable to the petitioners' goods. en-us Mon, 17 Jan 2011 00:00:00 +0530 Wed, 01 Oct 2014 09:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166509 Paving bricks were treated as covered by the specific entry for "all kinds of bricks" in the Third Schedule to the Karnataka Value Added Tax Act, so the residuary rate could not be applied. The High Court held that the Commissioner's clarification on cement hollow or solid blocks did not displace the scheduled treatment of paving bricks, which remained a species of bricks used on the ground. Reassessment orders applying the higher residuary tax rate were quashed, and the clarification was held inapplicable to the petitioners' goods. Case-Laws VAT and Sales Tax Mon, 17 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166509