https://www.taxtmi.com/caselaws?id=95291 A taxing entry expressed in broad terms such as "all petroleum products" and "and others" was read contextually as illustrative, not exhaustive, because the specific exclusions for aviation fuel, LPG, kerosene and naphtha showed an intention to tax unenumerated petroleum products unless excluded. On that construction, furnace oil fell within the entry and was liable to entry tax. The penalty imposed under the assessment scheme was also left undisturbed, as the writ court had no basis to interfere once the levy on furnace oil was upheld. The challenge therefore failed and the assessment, including penalty, stood. en-us Wed, 17 Jan 2001 00:00:00 +0530 Tue, 14 Feb 2017 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95291 A taxing entry expressed in broad terms such as "all petroleum products" and "and others" was read contextually as illustrative, not exhaustive, because the specific exclusions for aviation fuel, LPG, kerosene and naphtha showed an intention to tax unenumerated petroleum products unless excluded. On that construction, furnace oil fell within the entry and was liable to entry tax. The penalty imposed under the assessment scheme was also left undisturbed, as the writ court had no basis to interfere once the levy on furnace oil was upheld. The challenge therefore failed and the assessment, including penalty, stood. Case-Laws VAT and Sales Tax Wed, 17 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95291