https://www.taxtmi.com/caselaws?id=263691 Fire bricks or refractory bricks were held to fall within the generic entry for "bricks" under Entry 32 of the First Schedule to the APGST Act, because classification depends on common parlance and ordinary trade understanding where no specific definition exists. Their heat-resistant character did not exclude them from the statutory description, and they were not to be treated as unclassified goods under Schedule VII. The Court also accepted that the Revenue could not maintain a selective challenge in identical classification circumstances without showing any distinguishing feature, and the Tribunal's classification was upheld. en-us Tue, 30 Jun 2015 00:00:00 +0530 Fri, 11 Mar 2016 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263691 Fire bricks or refractory bricks were held to fall within the generic entry for "bricks" under Entry 32 of the First Schedule to the APGST Act, because classification depends on common parlance and ordinary trade understanding where no specific definition exists. Their heat-resistant character did not exclude them from the statutory description, and they were not to be treated as unclassified goods under Schedule VII. The Court also accepted that the Revenue could not maintain a selective challenge in identical classification circumstances without showing any distinguishing feature, and the Tribunal's classification was upheld. Case-Laws VAT and Sales Tax Tue, 30 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263691