https://www.taxtmi.com/caselaws?id=334198 Generic taxing entries cover all forms of a named commodity that retain its essential character, and the residuary entry applies only when the goods cannot reasonably fit within the specific entry. Tissue paper, napkins, toilet paper rolls, kitchen wipes and facial tissues were held to remain paper in substance under the broad expression "paper" in Entry 57 of Schedule C of the Haryana Value Added Tax Act, 2003. The end-use test was rejected because the entry contained no user-based qualification or exclusion. These products therefore fall within Entry 57 and are not taxable under the residuary entry. 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 Generic taxing entries cover all forms of a named commodity that retain its essential character, and the residuary entry applies only when the goods cannot reasonably fit within the specific entry. Tissue paper, napkins, toilet paper rolls, kitchen wipes and facial tissues were held to remain paper in substance under the broad expression "paper" in Entry 57 of Schedule C of the Haryana Value Added Tax Act, 2003. The end-use test was rejected because the entry contained no user-based qualification or exclusion. These products therefore fall within Entry 57 and are not taxable under the residuary entry. Case-Laws VAT and Sales Tax Thu, 27 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334198