https://www.taxtmi.com/caselaws?id=360541 Interlocking paving blocks and curb stones were treated as bricks under the relevant VAT entry because the entry was read broadly in common parlance, their use for paving and levelling substantially matched the function of bricks, and a specific entry prevails over the residuary category when it reasonably covers the commodity. The composition scheme for works contracts was also upheld: the governing rule was read as requiring taxable goods to have borne tax at the point the taxing event arises, and not as imposing a separate disqualifying condition. Self-manufactured inputs did not justify denial of composition, because subordinate rules cannot add conditions not found in the Act. en-us Fri, 27 Apr 2018 00:00:00 +0530 Sat, 19 May 2018 08:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360541 Interlocking paving blocks and curb stones were treated as bricks under the relevant VAT entry because the entry was read broadly in common parlance, their use for paving and levelling substantially matched the function of bricks, and a specific entry prevails over the residuary category when it reasonably covers the commodity. The composition scheme for works contracts was also upheld: the governing rule was read as requiring taxable goods to have borne tax at the point the taxing event arises, and not as imposing a separate disqualifying condition. Self-manufactured inputs did not justify denial of composition, because subordinate rules cannot add conditions not found in the Act. Case-Laws VAT and Sales Tax Fri, 27 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360541