https://www.taxtmi.com/caselaws?id=127169 An undefined exemption for "tobacco for hooka" was construed by its ordinary meaning rather than a narrow technical reading. The court held that, in the absence of a statutory definition, the expression covers tobacco meant for use in hooka and is not confined to prepared hooka tobacco paste. It also rejected the attempt to read a "directly" limitation into the exemption, noting that a taxing provision cannot be restricted by words not found in the statute. The broader construction was supported by the related excise classification of tobacco intended for manufacture into hooka tobacco. en-us Mon, 08 Jan 1951 00:00:00 +0530 Wed, 27 Feb 2013 17:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127169 An undefined exemption for "tobacco for hooka" was construed by its ordinary meaning rather than a narrow technical reading. The court held that, in the absence of a statutory definition, the expression covers tobacco meant for use in hooka and is not confined to prepared hooka tobacco paste. It also rejected the attempt to read a "directly" limitation into the exemption, noting that a taxing provision cannot be restricted by words not found in the statute. The broader construction was supported by the related excise classification of tobacco intended for manufacture into hooka tobacco. Case-Laws VAT and Sales Tax Mon, 08 Jan 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127169