https://www.taxtmi.com/caselaws?id=150114 Metal polishing compositions and metal polishing bars were held not to fall within "soap" under item 37 of the First Schedule to the Madras General Sales Tax Act, 1959, because their ordinary and popular use was polishing stainless steel and other hard surfaces, not washing or cleansing. The later amendment expressly including metal polishing bars showed that the earlier entry did not clearly cover them. As liability under a taxing entry cannot arise by implication or intendment, the reassessment under section 16 was without jurisdiction and invalid. en-us Tue, 03 Aug 1971 00:00:00 +0530 Thu, 09 May 2013 10:54:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150114 Metal polishing compositions and metal polishing bars were held not to fall within "soap" under item 37 of the First Schedule to the Madras General Sales Tax Act, 1959, because their ordinary and popular use was polishing stainless steel and other hard surfaces, not washing or cleansing. The later amendment expressly including metal polishing bars showed that the earlier entry did not clearly cover them. As liability under a taxing entry cannot arise by implication or intendment, the reassessment under section 16 was without jurisdiction and invalid. Case-Laws VAT and Sales Tax Tue, 03 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150114