https://www.taxtmi.com/caselaws?id=181836 Classification of footwear under the Karnataka VAT schedule turned on the plain statutory description and the product's composition. Walkie Chappal, having an upper portion of man-made fabric with plastic coating, was found not to fit the expression "Plastic Footwear" for 1.4.2005 to 6.6.2005, so the classification adopted by the authority was upheld. EVA Footwear was found to be plastic footwear for 1.4.2005 to 6.6.2005, and the later insistence on manufacture in a single mould was rejected because that condition did not exist in the earlier entry; it was taxable as "Moulded Plastic Footwear" from 7.6.2005 onwards. The principle stated is that a clear taxing entry cannot be narrowed by importing an unstated condition. en-us Wed, 05 Jul 2006 00:00:00 +0530 Tue, 26 Apr 2016 10:56:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181836 Classification of footwear under the Karnataka VAT schedule turned on the plain statutory description and the product's composition. Walkie Chappal, having an upper portion of man-made fabric with plastic coating, was found not to fit the expression "Plastic Footwear" for 1.4.2005 to 6.6.2005, so the classification adopted by the authority was upheld. EVA Footwear was found to be plastic footwear for 1.4.2005 to 6.6.2005, and the later insistence on manufacture in a single mould was rejected because that condition did not exist in the earlier entry; it was taxable as "Moulded Plastic Footwear" from 7.6.2005 onwards. The principle stated is that a clear taxing entry cannot be narrowed by importing an unstated condition. Case-Laws VAT and Sales Tax Wed, 05 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181836