https://www.taxtmi.com/caselaws?id=127368 The expression "karyana" was interpreted as provisions in common use, equivalent to groceries, and was held broad enough to include gur, shakkar and sugar for sales tax assessment and registration. Because the departmental term was not clearly defined, the court noted that vague taxation language should not be left to administrative guesswork and that ambiguity must be resolved in favour of the subject. On that construction, gur, shakkar and sugar fell within "karyana", and the revision petition was accepted. en-us Wed, 06 Jul 1955 00:00:00 +0530 Fri, 08 Mar 2013 10:00:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127368 The expression "karyana" was interpreted as provisions in common use, equivalent to groceries, and was held broad enough to include gur, shakkar and sugar for sales tax assessment and registration. Because the departmental term was not clearly defined, the court noted that vague taxation language should not be left to administrative guesswork and that ambiguity must be resolved in favour of the subject. On that construction, gur, shakkar and sugar fell within "karyana", and the revision petition was accepted. Case-Laws VAT and Sales Tax Wed, 06 Jul 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127368