https://www.taxtmi.com/caselaws?id=325148 Tiles manufactured as roofing tiles were held to fall within the specific tariff description for roofing tiles other than country tiles, rather than the residual category for other tiles. The classification turned on whether the goods squarely fit Entry 8(iii) of Part T of the Second Schedule to the Karnataka Sales Tax Act; once that specific fit was established, extraneous considerations such as separate account books or the intended consumer class for decorative tiles were irrelevant. The operative effect was classification under Entry 8(iii) at 5%, not under Entry 8(iv) at 15%. en-us Fri, 04 Mar 2016 00:00:00 +0530 Fri, 11 Mar 2016 22:59:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325148 Tiles manufactured as roofing tiles were held to fall within the specific tariff description for roofing tiles other than country tiles, rather than the residual category for other tiles. The classification turned on whether the goods squarely fit Entry 8(iii) of Part T of the Second Schedule to the Karnataka Sales Tax Act; once that specific fit was established, extraneous considerations such as separate account books or the intended consumer class for decorative tiles were irrelevant. The operative effect was classification under Entry 8(iii) at 5%, not under Entry 8(iv) at 15%. Case-Laws VAT and Sales Tax Fri, 04 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325148