https://www.taxtmi.com/caselaws?id=167667 Printed cloth labels were held outside the sales tax exemption for narrow woven fabrics under Entry 11, Part A of the Third Schedule to the Tamil Nadu General Sales Tax Act, 1959. The entry had to be read with Heading 5806 of the Central Excise Tariff, which covers narrow woven fabrics, but the goods were specifically classifiable under Heading 5807 as labels and similar textile articles. Because a specific tariff classification prevailed over the general description, the labels could not be treated as exempt narrow woven fabrics. A departmental clarification could not expand the scope of the statutory entry beyond its text, so the exemption claim failed and taxability was upheld. en-us Thu, 27 Sep 2012 00:00:00 +0530 Tue, 06 Jan 2015 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167667 Printed cloth labels were held outside the sales tax exemption for narrow woven fabrics under Entry 11, Part A of the Third Schedule to the Tamil Nadu General Sales Tax Act, 1959. The entry had to be read with Heading 5806 of the Central Excise Tariff, which covers narrow woven fabrics, but the goods were specifically classifiable under Heading 5807 as labels and similar textile articles. Because a specific tariff classification prevailed over the general description, the labels could not be treated as exempt narrow woven fabrics. A departmental clarification could not expand the scope of the statutory entry beyond its text, so the exemption claim failed and taxability was upheld. Case-Laws VAT and Sales Tax Thu, 27 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167667