https://www.taxtmi.com/caselaws?id=127350 Taxing entries must be interpreted by courts independently of executive instructions, which may reflect departmental practice but cannot control statutory meaning. The expression "fireworks of all kinds" in the sales tax schedule required strict construction in its ordinary and popular sense, particularly because it imposed a pecuniary burden. Bengal Light Matches were commonly understood as matches rather than fireworks, and their treatment under other enactments supported that classification. Where two reasonable interpretations were possible, the construction favourable to the taxpayer applied. Consequently, Bengal Light Matches fell outside the fireworks entry and were not liable to sales tax under it. en-us Mon, 27 Sep 1954 00:00:00 +0530 Thu, 07 Mar 2013 17:26:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127350 Taxing entries must be interpreted by courts independently of executive instructions, which may reflect departmental practice but cannot control statutory meaning. The expression "fireworks of all kinds" in the sales tax schedule required strict construction in its ordinary and popular sense, particularly because it imposed a pecuniary burden. Bengal Light Matches were commonly understood as matches rather than fireworks, and their treatment under other enactments supported that classification. Where two reasonable interpretations were possible, the construction favourable to the taxpayer applied. Consequently, Bengal Light Matches fell outside the fireworks entry and were not liable to sales tax under it. Case-Laws VAT and Sales Tax Mon, 27 Sep 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127350