https://www.taxtmi.com/caselaws?id=399236 Lever files made of cardboard with print were treated as falling within Entry 40(iv) of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, because that entry covered printed materials such as folders, file covers, book covers and similar stationery items. The residuary entry in Part B was held inapplicable where the goods were specifically covered by the wider scheduled entry, and the limited nature of the print did not take them outside that description. The HC therefore quashed the clarification classifying the goods at 12% and remanded the matter for reassessment. en-us Wed, 30 Sep 2020 00:00:00 +0530 Wed, 07 Oct 2020 10:50:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399236 Lever files made of cardboard with print were treated as falling within Entry 40(iv) of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, because that entry covered printed materials such as folders, file covers, book covers and similar stationery items. The residuary entry in Part B was held inapplicable where the goods were specifically covered by the wider scheduled entry, and the limited nature of the print did not take them outside that description. The HC therefore quashed the clarification classifying the goods at 12% and remanded the matter for reassessment. Case-Laws VAT and Sales Tax Wed, 30 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399236