https://www.taxtmi.com/caselaws?id=181106 A product sold as Boom Flower was analysed for classification under the Tamil Nadu General Sales Tax Act. The Court held that it fell within the specific entry for chemical fertilizers because the schedule did not require any prescribed percentage composition, and the presence of ingredients such as urea and zinc sulphate, along with its sale and export as fertilizer under the relevant HSN code, supported that classification. It rejected reliance on mixture cases and reaffirmed that a specific entry prevails over a residuary entry; where two views are possible, the construction favourable to the assessee must be adopted. The clarification and assessment treating the product as a residuary taxable item were therefore unsustainable. en-us Mon, 29 Aug 2011 00:00:00 +0530 Thu, 07 Apr 2016 14:36:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181106 A product sold as Boom Flower was analysed for classification under the Tamil Nadu General Sales Tax Act. The Court held that it fell within the specific entry for chemical fertilizers because the schedule did not require any prescribed percentage composition, and the presence of ingredients such as urea and zinc sulphate, along with its sale and export as fertilizer under the relevant HSN code, supported that classification. It rejected reliance on mixture cases and reaffirmed that a specific entry prevails over a residuary entry; where two views are possible, the construction favourable to the assessee must be adopted. The clarification and assessment treating the product as a residuary taxable item were therefore unsustainable. Case-Laws VAT and Sales Tax Mon, 29 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181106