https://www.taxtmi.com/caselaws?id=170613 Goods manufactured as Shivling Kandhari, Paandeep, Amar Daan, Agar Daan and Kalyani Lota were held to be utensils made of brass rather than art brass wares for tax classification under the U.P. Trade Tax Act. The court applied the settled rule that a specific tariff entry prevails over a broader general entry, and treated the specific brass-utensil description as controlling because the goods were brass articles used for worship and squarely fit that entry. Their artistic appearance did not alter their true character, and the revision was dismissed. en-us Tue, 29 Aug 2006 00:00:00 +0530 Fri, 05 Jun 2015 11:54:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170613 Goods manufactured as Shivling Kandhari, Paandeep, Amar Daan, Agar Daan and Kalyani Lota were held to be utensils made of brass rather than art brass wares for tax classification under the U.P. Trade Tax Act. The court applied the settled rule that a specific tariff entry prevails over a broader general entry, and treated the specific brass-utensil description as controlling because the goods were brass articles used for worship and squarely fit that entry. Their artistic appearance did not alter their true character, and the revision was dismissed. Case-Laws VAT and Sales Tax Tue, 29 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170613