https://www.taxtmi.com/caselaws?id=799340 Classification of Styrene Butadiene Rubber Latex under the VAT schedule turns on its nature and composition as rubber, not its synthetic origin, latex form, or end uses. The unqualified term "rubber" in the specified entry encompasses SBR Latex because no express exclusion confines that entry to natural rubber. Where a commodity reasonably falls within a specific entry, it should not be placed under the residuary classification. SBR Latex is therefore covered by the specified entry for rubber and taxable at the corresponding rate rather than as unclassified goods. en-us Fri, 18 Sep 2026 00:00:00 +0530 Sat, 19 Sep 2026 08:24:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799340 Classification of Styrene Butadiene Rubber Latex under the VAT schedule turns on its nature and composition as rubber, not its synthetic origin, latex form, or end uses. The unqualified term "rubber" in the specified entry encompasses SBR Latex because no express exclusion confines that entry to natural rubber. Where a commodity reasonably falls within a specific entry, it should not be placed under the residuary classification. SBR Latex is therefore covered by the specified entry for rubber and taxable at the corresponding rate rather than as unclassified goods. Case-Laws VAT / Sales Tax Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799340