https://www.taxtmi.com/caselaws?id=190388 Printed posters, hoardings, banners and similar publicity materials are not covered by Entry No. 71 of the Third Schedule to the Karnataka Value Added Tax Act, 2003. The entry, read as a whole, applies to printed materials of the kind ordinarily used as stationery or for individual reading use, and the words in the entry take colour from one another. Public display advertising materials differ in character, use and medium of printing, and a wider reading would improperly make other tariff entries redundant. The commercial understanding of such goods also does not support their inclusion within the entry, so the lower-rate classification was rejected. en-us Tue, 26 Apr 2016 00:00:00 +0530 Tue, 22 Aug 2017 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190388 Printed posters, hoardings, banners and similar publicity materials are not covered by Entry No. 71 of the Third Schedule to the Karnataka Value Added Tax Act, 2003. The entry, read as a whole, applies to printed materials of the kind ordinarily used as stationery or for individual reading use, and the words in the entry take colour from one another. Public display advertising materials differ in character, use and medium of printing, and a wider reading would improperly make other tariff entries redundant. The commercial understanding of such goods also does not support their inclusion within the entry, so the lower-rate classification was rejected. Case-Laws VAT and Sales Tax Tue, 26 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190388