https://www.taxtmi.com/caselaws?id=419651 Ujala Supreme was held to fall within the HSN-linked entry for synthetic organic colouring matter because dilution with water did not alter its essential identity as derived from acid violet paste. The Court treated the specific notified description as controlling for classification purposes and applied the principle that a commodity covered by a specific entry cannot be shifted to the residuary category. As a result, the product was taxable at 5% under the specific VAT entry, and not at the higher residuary rate. The revisional petitions succeeded and the lower authorities' concurrent orders were set aside. en-us Mon, 14 Mar 2022 00:00:00 +0530 Mon, 10 Apr 2023 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419651 Ujala Supreme was held to fall within the HSN-linked entry for synthetic organic colouring matter because dilution with water did not alter its essential identity as derived from acid violet paste. The Court treated the specific notified description as controlling for classification purposes and applied the principle that a commodity covered by a specific entry cannot be shifted to the residuary category. As a result, the product was taxable at 5% under the specific VAT entry, and not at the higher residuary rate. The revisional petitions succeeded and the lower authorities' concurrent orders were set aside. Case-Laws VAT and Sales Tax Mon, 14 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419651