https://www.taxtmi.com/caselaws?id=274745 Potato chips were treated as classifiable under the specific taxing entry for processed or preserved vegetables and fruits, rather than the residuary schedule, for the period before the 16.10.2008 amendment. The court reasoned that the entry had been given an expanded meaning by inclusive amendments covering items beyond the ordinary common-parlance sense of vegetables or fruits, and that a specific entry ordinarily prevails over the residuary entry. Contemporaneous administrative exposition also supported the vegetable-based classification. Because potato chips were not expressly excluded before the amendment, they fell within Entry 80 for the relevant period. en-us Fri, 24 Apr 2009 00:00:00 +0530 Fri, 31 Aug 2018 14:09:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274745 Potato chips were treated as classifiable under the specific taxing entry for processed or preserved vegetables and fruits, rather than the residuary schedule, for the period before the 16.10.2008 amendment. The court reasoned that the entry had been given an expanded meaning by inclusive amendments covering items beyond the ordinary common-parlance sense of vegetables or fruits, and that a specific entry ordinarily prevails over the residuary entry. Contemporaneous administrative exposition also supported the vegetable-based classification. Because potato chips were not expressly excluded before the amendment, they fell within Entry 80 for the relevant period. Case-Laws VAT and Sales Tax Fri, 24 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274745