https://www.taxtmi.com/caselaws?id=345910 Goods that squarely fit a specific schedule entry must be classified under that entry, and the residuary schedule applies only where no specific entry is attracted. On the facts, Ujala Supreme was treated as a diluted form of Acid Violet Paste and held to fall within the entry covering synthetic organic colouring matter and preparations based on such matter, not the residuary schedule. Once the specific classification was accepted, the higher residuary tax basis fell away. A bona fide classification dispute, without concealment or unrecorded sales, did not justify interest or penalty. en-us Wed, 26 Jul 2017 00:00:00 +0530 Fri, 05 Jan 2018 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345910 Goods that squarely fit a specific schedule entry must be classified under that entry, and the residuary schedule applies only where no specific entry is attracted. On the facts, Ujala Supreme was treated as a diluted form of Acid Violet Paste and held to fall within the entry covering synthetic organic colouring matter and preparations based on such matter, not the residuary schedule. Once the specific classification was accepted, the higher residuary tax basis fell away. A bona fide classification dispute, without concealment or unrecorded sales, did not justify interest or penalty. Case-Laws VAT and Sales Tax Wed, 26 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345910