https://www.taxtmi.com/caselaws?id=269991 Classification of a 600 VA pure sine wave home UPS turned on whether it fell within the notified IT product entry under Entry C-56 of Schedule C read with the relevant notification, or whether the residuary entry applied. The notified description expressly covered uninterrupted power supplies and their parts under Tariff Item 8504, and the specific entry was treated as controlling the classification. The residuary provision could not be used merely to attract a higher tax rate where the product matched the notified description. The home UPS was therefore treated as covered by Entry C-56 and the notification, rather than the residuary entry, with the issue decided in favour of the assessee. en-us Tue, 24 Nov 2015 00:00:00 +0530 Tue, 14 Jun 2016 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269991 Classification of a 600 VA pure sine wave home UPS turned on whether it fell within the notified IT product entry under Entry C-56 of Schedule C read with the relevant notification, or whether the residuary entry applied. The notified description expressly covered uninterrupted power supplies and their parts under Tariff Item 8504, and the specific entry was treated as controlling the classification. The residuary provision could not be used merely to attract a higher tax rate where the product matched the notified description. The home UPS was therefore treated as covered by Entry C-56 and the notification, rather than the residuary entry, with the issue decided in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 24 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269991