https://www.taxtmi.com/caselaws?id=425766 Containers made of tin plates coated with tin were held to answer the common and commercial description of "tin containers" where their essential character was that of metal containers with a tin coating, so they were not to be pushed into the residuary entry. The document also states that, once the assessing authority had accepted the same classification for a subsequent year and the Revenue had not disputed that position, consistency required the earlier year to be treated alike absent any distinguishing feature. The assessment was therefore to proceed under the specific entry for tin containers, and the contrary classification was set aside. en-us Tue, 12 Jul 2022 00:00:00 +0530 Mon, 01 Aug 2022 09:32:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425766 Containers made of tin plates coated with tin were held to answer the common and commercial description of "tin containers" where their essential character was that of metal containers with a tin coating, so they were not to be pushed into the residuary entry. The document also states that, once the assessing authority had accepted the same classification for a subsequent year and the Revenue had not disputed that position, consistency required the earlier year to be treated alike absent any distinguishing feature. The assessment was therefore to proceed under the specific entry for tin containers, and the contrary classification was set aside. Case-Laws VAT and Sales Tax Tue, 12 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425766