https://www.taxtmi.com/caselaws?id=127457 Betel nuts remained within item No. 52 of the Schedule of Exemptions under the Pepsu General Sales Tax Ordinance, 2006 because the entry did not expressly require joint sale with pan or betel leaves, nor did it limit the exemption to any particular class of dealer. The text of the exemption could not be narrowed by implication merely because pan and betel nuts were mentioned together. On that construction, betel nuts were exempt from sales tax whether sold with pan or separately, and whether sold by panwalas or grocers. en-us Fri, 22 Apr 1955 00:00:00 +0530 Sat, 09 Mar 2013 12:56:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127457 Betel nuts remained within item No. 52 of the Schedule of Exemptions under the Pepsu General Sales Tax Ordinance, 2006 because the entry did not expressly require joint sale with pan or betel leaves, nor did it limit the exemption to any particular class of dealer. The text of the exemption could not be narrowed by implication merely because pan and betel nuts were mentioned together. On that construction, betel nuts were exempt from sales tax whether sold with pan or separately, and whether sold by panwalas or grocers. Case-Laws VAT and Sales Tax Fri, 22 Apr 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127457