https://www.taxtmi.com/caselaws?id=268131 Raw aluminum castings sold in primary form and requiring milling, drilling and tapping by buyers were treated as falling within the specific sales tax entry for aluminum castings, not the residual entry. The court applied the established distinction between rough, unfinished castings and finished goods, and accepted the Tribunal's factual finding, supported by customer certificates, that the goods remained castings at the point of sale. The specific entry was read broadly enough to cover such goods, while the residual entry applied only where the specific entry did not. en-us Fri, 30 Oct 2015 00:00:00 +0530 Wed, 22 Jun 2016 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268131 Raw aluminum castings sold in primary form and requiring milling, drilling and tapping by buyers were treated as falling within the specific sales tax entry for aluminum castings, not the residual entry. The court applied the established distinction between rough, unfinished castings and finished goods, and accepted the Tribunal's factual finding, supported by customer certificates, that the goods remained castings at the point of sale. The specific entry was read broadly enough to cover such goods, while the residual entry applied only where the specific entry did not. Case-Laws VAT and Sales Tax Fri, 30 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268131