2008 (4) TMI 101 - SC - VAT and Sales Tax

Manufacturing & sale of yeast which is used in manufacturing bread etc. – AO is not justified in rejecting the classification of sale of ‘yeast’ under the head ‘chemical’ and imposed tax thereupon treating the same to be as “unclassified item” - since the goods were covered by a specific heading 25.01, the same cannot be classified under the residuary heading at all - heading which provides the most specific description shall be preferred to the heading providing general description