https://www.taxtmi.com/caselaws?id=274758 Potato chips were treated as processed vegetables because slicing, frying and seasoning did not change their essential character as a potato-based product. The specific tariff entry for processed or preserved vegetables was applied on the basis of common parlance and the rule that a specific entry prevails over a residuary entry, with support from comparable VAT and excise classifications and persuasive High Court views. Once covered by the specific entry, classification under the residuary schedule was impermissible, so the consequential levy of differential tax, interest and penalty could not be sustained. en-us Fri, 31 Mar 2017 00:00:00 +0530 Mon, 05 Nov 2018 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274758 Potato chips were treated as processed vegetables because slicing, frying and seasoning did not change their essential character as a potato-based product. The specific tariff entry for processed or preserved vegetables was applied on the basis of common parlance and the rule that a specific entry prevails over a residuary entry, with support from comparable VAT and excise classifications and persuasive High Court views. Once covered by the specific entry, classification under the residuary schedule was impermissible, so the consequential levy of differential tax, interest and penalty could not be sustained. Case-Laws VAT and Sales Tax Fri, 31 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274758