https://www.taxtmi.com/caselaws?id=441629 Automobile fan belts used for two-wheelers and tractors were classified under the specific schedule entries for vehicle parts and accessories, not under the general entry for rubber products. The court applied the settled principle that a specific entry prevails over a general or residual entry where the goods are squarely covered by the specific description. The revisionary assessment was also found unsustainable on the facts, including the selective exercise of suo motu revision for only some assessment years. The impugned revision order and higher tax assessment were set aside, and the dealer succeeded. en-us Wed, 09 Aug 2023 00:00:00 +0530 Sat, 12 Aug 2023 08:30:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441629 Automobile fan belts used for two-wheelers and tractors were classified under the specific schedule entries for vehicle parts and accessories, not under the general entry for rubber products. The court applied the settled principle that a specific entry prevails over a general or residual entry where the goods are squarely covered by the specific description. The revisionary assessment was also found unsustainable on the facts, including the selective exercise of suo motu revision for only some assessment years. The impugned revision order and higher tax assessment were set aside, and the dealer succeeded. Case-Laws VAT and Sales Tax Wed, 09 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441629