https://www.taxtmi.com/caselaws?id=410220 The classification dispute turned on whether the goods sold were HDPE bags or HDPE woven sacks. The court treated the product description in the purchase orders and invoices as showing supply of woven sacks suitable for packing cement, and held that HDPE bags and HDPE woven sacks are distinct entries. Because taxing entries must be applied according to their words, Entry 136 governing HDPE woven sacks prevailed over Entry 129 for HDPE bags, and purposive extension of the narrower entry was rejected. The commodity was therefore liable to tax at 8%. en-us Tue, 20 Jul 2021 00:00:00 +0530 Tue, 27 Jul 2021 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410220 The classification dispute turned on whether the goods sold were HDPE bags or HDPE woven sacks. The court treated the product description in the purchase orders and invoices as showing supply of woven sacks suitable for packing cement, and held that HDPE bags and HDPE woven sacks are distinct entries. Because taxing entries must be applied according to their words, Entry 136 governing HDPE woven sacks prevailed over Entry 129 for HDPE bags, and purposive extension of the narrower entry was rejected. The commodity was therefore liable to tax at 8%. Case-Laws VAT and Sales Tax Tue, 20 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410220