https://www.taxtmi.com/caselaws?id=334198 The court held that tissue paper and its forms fall under Entry 57 of Schedule 'C' of the Haryana Value Added Tax Act, taxable at 4%, as they retain the essential characteristics of paper. The court emphasized that the end use of the products is not determinative for classification and that a liberal interpretation should be applied. The products should not be classified under the Residue Entry. The appeal was decided in favor of the appellant, classifying the products under Entry 57 and against the revenue, thereby subjecting them to a lower tax rate. en-us Thu, 27 Oct 2016 00:00:00 +0530 Tue, 20 Mar 2018 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334198 The court held that tissue paper and its forms fall under Entry 57 of Schedule 'C' of the Haryana Value Added Tax Act, taxable at 4%, as they retain the essential characteristics of paper. The court emphasized that the end use of the products is not determinative for classification and that a liberal interpretation should be applied. The products should not be classified under the Residue Entry. The appeal was decided in favor of the appellant, classifying the products under Entry 57 and against the revenue, thereby subjecting them to a lower tax rate. Case-Laws VAT and Sales Tax Thu, 27 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334198