https://www.taxtmi.com/caselaws?id=152159 T-squares and drawing-boards were treated as falling within the notified expression "mathematical survey instruments" for sales tax exemption. Their description in the Irrigation Department Manual as survey and mathematical instruments, together with their ordinary and normal use for survey and mathematical purposes, brought them within the exempt class. The fact that they could also be used for other purposes did not exclude them from the notification where their essential character and predominant use matched the notified description. The reference was answered in favour of the assessee, and the exemption applied. en-us Thu, 20 Apr 1978 00:00:00 +0530 Tue, 25 Jun 2013 17:43:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152159 T-squares and drawing-boards were treated as falling within the notified expression "mathematical survey instruments" for sales tax exemption. Their description in the Irrigation Department Manual as survey and mathematical instruments, together with their ordinary and normal use for survey and mathematical purposes, brought them within the exempt class. The fact that they could also be used for other purposes did not exclude them from the notification where their essential character and predominant use matched the notified description. The reference was answered in favour of the assessee, and the exemption applied. Case-Laws VAT and Sales Tax Thu, 20 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152159