https://www.taxtmi.com/caselaws?id=438163 Photo identity cards manufactured by cutting plastic sheets, printing text and photographs, embossing holograms, and laminating them were treated as printed products rather than mere plastic goods. The Karnataka High Court reasoned that such cards fit Entry 71 of Schedule III to the Karnataka Value Added Tax Act, 2003, which covers printed material other than books meant for reading, and that the corresponding Central Excise tariff treatment of printed products was relevant to classification. Because the cards were not covered by the residuary provision, they were held taxable under Entry 71 at the concessional rate and not under the residuary entry. en-us Wed, 19 Apr 2023 00:00:00 +0530 Thu, 25 May 2023 09:10:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438163 Photo identity cards manufactured by cutting plastic sheets, printing text and photographs, embossing holograms, and laminating them were treated as printed products rather than mere plastic goods. The Karnataka High Court reasoned that such cards fit Entry 71 of Schedule III to the Karnataka Value Added Tax Act, 2003, which covers printed material other than books meant for reading, and that the corresponding Central Excise tariff treatment of printed products was relevant to classification. Because the cards were not covered by the residuary provision, they were held taxable under Entry 71 at the concessional rate and not under the residuary entry. Case-Laws VAT and Sales Tax Wed, 19 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438163