https://www.taxtmi.com/caselaws?id=258025 Aluminium granules or powder were held to retain the character of aluminium and to fall under the specific taxable entry for aluminium at 4%, rather than the residuary entry at 12.5%, because a residuary provision applies only where no specific entry covers the commodity. The Court also held that the writ petition was maintainable despite an alternative statutory remedy, as the dispute turned on classification and interpretation of the taxing entry. The assessment was interfered with to the extent necessary and remitted for reassessment on the basis of the specific aluminium entry. en-us Wed, 15 May 2013 00:00:00 +0530 Sat, 28 Mar 2015 07:12:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258025 Aluminium granules or powder were held to retain the character of aluminium and to fall under the specific taxable entry for aluminium at 4%, rather than the residuary entry at 12.5%, because a residuary provision applies only where no specific entry covers the commodity. The Court also held that the writ petition was maintainable despite an alternative statutory remedy, as the dispute turned on classification and interpretation of the taxing entry. The assessment was interfered with to the extent necessary and remitted for reassessment on the basis of the specific aluminium entry. Case-Laws VAT and Sales Tax Wed, 15 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258025