https://www.taxtmi.com/caselaws?id=168014 Section 70 required the Commissioner to determine the tax rate on salt cake by examining the relevant specific Schedule entries first, and the residuary entry could be used only as a last resort. Because the impugned order treated salt cake as outside the salt entry without considering whether it fit any other specific entry, the classification was inconsistent with the statutory scheme and the principle that a specific entry prevails over a residuary one. The residuary classification was quashed and the matter was remitted for fresh consideration. en-us Thu, 24 Nov 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168014 Section 70 required the Commissioner to determine the tax rate on salt cake by examining the relevant specific Schedule entries first, and the residuary entry could be used only as a last resort. Because the impugned order treated salt cake as outside the salt entry without considering whether it fit any other specific entry, the classification was inconsistent with the statutory scheme and the principle that a specific entry prevails over a residuary one. The residuary classification was quashed and the matter was remitted for fresh consideration. Case-Laws VAT and Sales Tax Thu, 24 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168014