https://www.taxtmi.com/caselaws?id=368181 A tobacco-based product made from tobacco dust and rawa, processed by roasting or burning, and used as a tooth powder was classified under the specific schedule entry for tobacco and tobacco products rather than the residuary entry, applying the common parlance test and the principle that a specific entry prevails over a general or residuary entry. The ruling under excise law was held not to control classification under the MVAT Act because the statutory context differed. Prospective effect was also refused because the power under Section 55(9) is discretionary and no sufficient basis existed to protect the applicant from past liability. en-us Fri, 16 Mar 2018 00:00:00 +0530 Thu, 04 Oct 2018 07:29:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368181 A tobacco-based product made from tobacco dust and rawa, processed by roasting or burning, and used as a tooth powder was classified under the specific schedule entry for tobacco and tobacco products rather than the residuary entry, applying the common parlance test and the principle that a specific entry prevails over a general or residuary entry. The ruling under excise law was held not to control classification under the MVAT Act because the statutory context differed. Prospective effect was also refused because the power under Section 55(9) is discretionary and no sufficient basis existed to protect the applicant from past liability. Case-Laws VAT and Sales Tax Fri, 16 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368181