Specific provision prevails over general provision when conflict arises in entries providing exempti

CST & VAT : Where Entry 1E provided 25 per cent exemption to 'large cement units' and another entry provided 75 per cent exemption to 'all prestigious units', then, for an assessee being a cement unit satisfying both entries, specific provision viz. Entry 1E would prevail and assessee would be entitled to only 25 per cent exemption