https://www.taxtmi.com/caselaws?id=343433 A restricted taxing entry for PVC, H.D.P.E. and plastic pipes and fittings was construed strictly, and solvent cement solution was treated as a distinct adhesive product under the common parlance test rather than a pipe or fitting. Its classification outside the entry therefore attracted tax at 10%, while the broader use for jointing could not enlarge the notification. On penalty, a genuine classification dispute involving two possible views, supported by vouched and verifiable sales records and no material of suppression, did not justify levy under Section 65. The tax classification was sustained, but penalty was deleted. en-us Fri, 12 May 2017 00:00:00 +0530 Thu, 25 May 2017 10:25:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343433 A restricted taxing entry for PVC, H.D.P.E. and plastic pipes and fittings was construed strictly, and solvent cement solution was treated as a distinct adhesive product under the common parlance test rather than a pipe or fitting. Its classification outside the entry therefore attracted tax at 10%, while the broader use for jointing could not enlarge the notification. On penalty, a genuine classification dispute involving two possible views, supported by vouched and verifiable sales records and no material of suppression, did not justify levy under Section 65. The tax classification was sustained, but penalty was deleted. Case-Laws VAT and Sales Tax Fri, 12 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343433