https://www.taxtmi.com/caselaws?id=368917 Disinfectant classification under the U.P. VAT Act was tested by common parlance, technical meaning, expert reports, and earlier decisions. Harpic and Lizol were treated as disinfectants capable of killing germs and microorganisms, and that character was not lost because they also cleaned surfaces. The Court applied the rule that a specific taxing entry must be preferred over the residuary entry where the goods satisfy that entry, and held that the Revenue had not shown the products fell outside Entry 20 of Part A of Schedule II. The goods were therefore classified under the specific entry, not the residuary entry. en-us Tue, 09 Oct 2018 00:00:00 +0530 Thu, 07 Feb 2019 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368917 Disinfectant classification under the U.P. VAT Act was tested by common parlance, technical meaning, expert reports, and earlier decisions. Harpic and Lizol were treated as disinfectants capable of killing germs and microorganisms, and that character was not lost because they also cleaned surfaces. The Court applied the rule that a specific taxing entry must be preferred over the residuary entry where the goods satisfy that entry, and held that the Revenue had not shown the products fell outside Entry 20 of Part A of Schedule II. The goods were therefore classified under the specific entry, not the residuary entry. Case-Laws VAT and Sales Tax Tue, 09 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368917