https://www.taxtmi.com/caselaws?id=152770 The Gujarat Sales Tax Act entry for "rods" was construed in its ordinary and generic sense, and the Court stated that the term includes wire rods within entry 27 of Schedule II-Part A. It held that the separate mention of "bars" did not require a narrower reading and distinguished contrary precedent based on different statutory language. The Court also noted that, because no clear finding existed on whether the goods sold were in fact wire rods, the reference could not be finally answered on the existing record and the factual issue had to be determined by the Tribunal before the appeal could be disposed of under section 69(4). en-us Fri, 03 Nov 1978 00:00:00 +0530 Wed, 10 Jul 2013 17:38:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152770 The Gujarat Sales Tax Act entry for "rods" was construed in its ordinary and generic sense, and the Court stated that the term includes wire rods within entry 27 of Schedule II-Part A. It held that the separate mention of "bars" did not require a narrower reading and distinguished contrary precedent based on different statutory language. The Court also noted that, because no clear finding existed on whether the goods sold were in fact wire rods, the reference could not be finally answered on the existing record and the factual issue had to be determined by the Tribunal before the appeal could be disposed of under section 69(4). Case-Laws VAT and Sales Tax Fri, 03 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152770