https://www.taxtmi.com/caselaws?id=82846 The exemption for "Kum-Kum" under Notification No. 235/86 was applied by construing the term in common parlance rather than by technical classification alone. Although the product was placed under Heading 3307.90, the decisive question was whether "Velvet Sticker Kum Kum" would be understood in trade and ordinary usage as Kum-Kum. Relying on the settled rule for taxing statutes and exemption notifications, the Tribunal treated the expression broadly to cover items commonly known as Kum-Kum, including coloured powder, liquid, and similar circular stickers used by Hindu ladies. The product was therefore held to fall within the notification and qualify for exemption. en-us Fri, 29 Oct 1993 00:00:00 +0530 Thu, 07 Jul 2011 16:56:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82846 The exemption for "Kum-Kum" under Notification No. 235/86 was applied by construing the term in common parlance rather than by technical classification alone. Although the product was placed under Heading 3307.90, the decisive question was whether "Velvet Sticker Kum Kum" would be understood in trade and ordinary usage as Kum-Kum. Relying on the settled rule for taxing statutes and exemption notifications, the Tribunal treated the expression broadly to cover items commonly known as Kum-Kum, including coloured powder, liquid, and similar circular stickers used by Hindu ladies. The product was therefore held to fall within the notification and qualify for exemption. Case-Laws Income Tax Fri, 29 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82846