https://www.taxtmi.com/caselaws?id=359897 Potato chips sold under a brand name were treated as processed vegetables because Entry 107 of Part B of the First Schedule specifically covers processed fruit and vegetables. The court applied the settled rule that a specific tariff or tax entry prevails over a residuary entry, and followed an earlier Division Bench view on identical goods. The departmental clarification treating branded chips as taxable at the higher residuary rate was not accepted, and the assessment order was set aside. en-us Mon, 23 Apr 2018 00:00:00 +0530 Thu, 13 Sep 2018 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359897 Potato chips sold under a brand name were treated as processed vegetables because Entry 107 of Part B of the First Schedule specifically covers processed fruit and vegetables. The court applied the settled rule that a specific tariff or tax entry prevails over a residuary entry, and followed an earlier Division Bench view on identical goods. The departmental clarification treating branded chips as taxable at the higher residuary rate was not accepted, and the assessment order was set aside. Case-Laws VAT and Sales Tax Mon, 23 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359897