https://www.taxtmi.com/caselaws?id=128018 The expression "gold or silver bullion" in the Hyderabad General Sales Tax Act was construed to mean pure gold or silver, not metal mixed with base metals such as copper or lead. The Court gave effect to the distinct use of the word "bullion" and applied the principle that no statutory word should be treated as surplusage. Dictionary meaning and comparable sales tax provisions supported the view that bullion is different from alloyed or manufactured metal. On that construction, the exemption from sales tax did not extend to gold or silver mixed with other metals, and the assessment was upheld. en-us Wed, 23 Mar 1960 00:00:00 +0530 Mon, 25 Mar 2013 18:05:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128018 The expression "gold or silver bullion" in the Hyderabad General Sales Tax Act was construed to mean pure gold or silver, not metal mixed with base metals such as copper or lead. The Court gave effect to the distinct use of the word "bullion" and applied the principle that no statutory word should be treated as surplusage. Dictionary meaning and comparable sales tax provisions supported the view that bullion is different from alloyed or manufactured metal. On that construction, the exemption from sales tax did not extend to gold or silver mixed with other metals, and the assessment was upheld. Case-Laws VAT and Sales Tax Wed, 23 Mar 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128018