https://www.taxtmi.com/caselaws?id=128942 Myrobalam sold to tanners was held to fall within "dyeing and tanning materials" in item 59 of the First Schedule to Madras Act I of 1959, because evidence showed tanning to be its chief use and the entry was not confined to goods used exclusively for tanning. The commodity was therefore liable to single point levy as a tanning material. A later amendment to item 59 could be used as an aid to construction only if the earlier wording was ambiguous; since the original entry was considered clear, the restrictive amendment could not narrow it retrospectively. The disputed turnover was accordingly excluded from the assessment. en-us Tue, 04 Aug 1964 00:00:00 +0530 Mon, 15 Apr 2013 14:23:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128942 Myrobalam sold to tanners was held to fall within "dyeing and tanning materials" in item 59 of the First Schedule to Madras Act I of 1959, because evidence showed tanning to be its chief use and the entry was not confined to goods used exclusively for tanning. The commodity was therefore liable to single point levy as a tanning material. A later amendment to item 59 could be used as an aid to construction only if the earlier wording was ambiguous; since the original entry was considered clear, the restrictive amendment could not narrow it retrospectively. The disputed turnover was accordingly excluded from the assessment. Case-Laws VAT and Sales Tax Tue, 04 Aug 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128942