https://www.taxtmi.com/caselaws?id=150431 Ambiguous sales tax entries may be interpreted with the aid of later legislative amendment and contemporaneous administrative understanding. On that approach, bodies built on chassis supplied by customers were not covered by item 3 of Schedule I to the Tamil Nadu General Sales Tax Act, 1959 before the 1965 amendment, because the later insertion of bodies built on chassis belonging to others indicated that the earlier wording did not clearly include them. The interpretive history showed that the amendment was intended to bring such bodies within the entry, so the disputed turnover could not be taxed under the pre-amendment provision. en-us Wed, 02 Aug 1972 00:00:00 +0530 Thu, 16 May 2013 17:29:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150431 Ambiguous sales tax entries may be interpreted with the aid of later legislative amendment and contemporaneous administrative understanding. On that approach, bodies built on chassis supplied by customers were not covered by item 3 of Schedule I to the Tamil Nadu General Sales Tax Act, 1959 before the 1965 amendment, because the later insertion of bodies built on chassis belonging to others indicated that the earlier wording did not clearly include them. The interpretive history showed that the amendment was intended to bring such bodies within the entry, so the disputed turnover could not be taxed under the pre-amendment provision. Case-Laws VAT and Sales Tax Wed, 02 Aug 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150431