https://www.taxtmi.com/caselaws?id=777567 HC set aside the Commissioner's order classifying steel grip insulating tape under the residuary Entry No.1, Part IV, Schedule II of the M.P. VAT Act. The court held the tape is primarily an insulator used to prevent shocks and short circuits, and therefore falls within Entry 50, Part II, Schedule II. Consequently the product is taxable under that specific entry at 5% and recovery of differential tax under the residual entry was not sustained. Petition allowed. en-us Tue, 26 Aug 2025 00:00:00 +0530 Tue, 02 Sep 2025 08:01:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777567 HC set aside the Commissioner's order classifying steel grip insulating tape under the residuary Entry No.1, Part IV, Schedule II of the M.P. VAT Act. The court held the tape is primarily an insulator used to prevent shocks and short circuits, and therefore falls within Entry 50, Part II, Schedule II. Consequently the product is taxable under that specific entry at 5% and recovery of differential tax under the residual entry was not sustained. Petition allowed. Case-Laws VAT / Sales Tax Tue, 26 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777567