VAT on Tractors: General Entry cannot override specific Entry

In this case on the applicability of VAT Rate under Bombay Sales Tax Act, 1959 it was held by Bombay High Court that Tribunal was justified in holding that the bearings sold by the Applicant were covered by Entry C-II-146 of the Bombay Sales Tax Act, 1959 and not by Entry C-II102(2) as auto parts and C-II135 as tractor parts read with Entry A-35 of the Notification issued under Section 41 of the Bombay Sales Tax Act, 1959. The proposition that where there is a specific Entry in the schedule to a Taxing Statute, the same would override a general Entry, is very well settled. Relevant Extract of...