https://www.taxtmi.com/caselaws?id=127441 X-ray apparatus was held not to fall within the ordinary and natural meaning of "other cameras" in Entry No. 4 of Schedule I to the Bombay Sales Tax Act, 1946. The court compared the essential characteristics of photographic cameras with X-ray apparatus and found material differences, including the absence of a dark chamber or lens, use of invisible X-rays, and operation by transmission through the body rather than reflection from an external object. Applying the strict approach required in taxing statutes, the entry was not construed to extend to the apparatus, so special tax under section 6(1)(b) did not apply and the goods were taxable only at the general rate under section 6(1)(a). en-us Fri, 01 Jul 1955 00:00:00 +0530 Sat, 09 Mar 2013 10:11:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127441 X-ray apparatus was held not to fall within the ordinary and natural meaning of "other cameras" in Entry No. 4 of Schedule I to the Bombay Sales Tax Act, 1946. The court compared the essential characteristics of photographic cameras with X-ray apparatus and found material differences, including the absence of a dark chamber or lens, use of invisible X-rays, and operation by transmission through the body rather than reflection from an external object. Applying the strict approach required in taxing statutes, the entry was not construed to extend to the apparatus, so special tax under section 6(1)(b) did not apply and the goods were taxable only at the general rate under section 6(1)(a). Case-Laws VAT and Sales Tax Fri, 01 Jul 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127441