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2011 (6) TMI 657 - HC - VAT and Sales TaxWhether Tribunal was justified in construing the Schedule Entry C-74 to mean footwear predominantly made of plastic and not as footwear exclusively/entirely made of plastic – MVAT Act, 2002 - Held that:- Counsel for the Appellant has also produced samples of footwear completely made up of plastic and also of plastic coated textile material. When Entry C-74 adverts to plastic footwear, it must mean what it states. To accept the contention that footwear made predominantly of plastic would fall for classification under Entry C-74, would be to re-write the entry. Tribunal was manifestly in error in accepting the contention of the Respondent and in holding that footwear which is predominantly made of plastic and made by a moulding process would get covered by the description of plastic moulded footwear. - Decided in favor of revenue.
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