https://www.taxtmi.com/caselaws?id=172164 A commodity specifically named in a sales tax schedule must be assessed under that specific entry, and not shifted to a broader, higher-rated entry merely because it may also be used as a building material. The Kerala HC stated that fiscal entries are to be construed strictly, that the decisive factor is the description of the goods in the entry itself, and that a purchaser's possible use cannot control classification where the entry is clear. On that approach, dolomite fell within the specific entry for dolomite, not the general building-material entry, and the contrary earlier view was overruled. en-us Wed, 09 Apr 2003 00:00:00 +0530 Thu, 13 Aug 2015 10:51:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172164 A commodity specifically named in a sales tax schedule must be assessed under that specific entry, and not shifted to a broader, higher-rated entry merely because it may also be used as a building material. The Kerala HC stated that fiscal entries are to be construed strictly, that the decisive factor is the description of the goods in the entry itself, and that a purchaser's possible use cannot control classification where the entry is clear. On that approach, dolomite fell within the specific entry for dolomite, not the general building-material entry, and the contrary earlier view was overruled. Case-Laws VAT and Sales Tax Wed, 09 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172164