https://www.taxtmi.com/caselaws?id=379633 Specific tariff entries in the M.P. Commercial Tax Act, 1994 controlled the classification of the assessee's products: face creams and similar cosmetics fell within Entry 41, and toothpaste, tooth powder, hair oils, face powder, talcum powder and toilet soap fell within Entry 49 of Part III of Schedule II. Because the statute itself expressly covered these goods, external classification principles or classifications under another fiscal enactment could not override the statutory entries. The earlier contrary view was treated as per incuriam for failure to notice the relevant schedule entries, and the applicable tax rate was 12% under the specified entries. en-us Mon, 15 Apr 2019 00:00:00 +0530 Mon, 11 Nov 2024 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379633 Specific tariff entries in the M.P. Commercial Tax Act, 1994 controlled the classification of the assessee's products: face creams and similar cosmetics fell within Entry 41, and toothpaste, tooth powder, hair oils, face powder, talcum powder and toilet soap fell within Entry 49 of Part III of Schedule II. Because the statute itself expressly covered these goods, external classification principles or classifications under another fiscal enactment could not override the statutory entries. The earlier contrary view was treated as per incuriam for failure to notice the relevant schedule entries, and the applicable tax rate was 12% under the specified entries. Case-Laws VAT / Sales Tax Mon, 15 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379633