https://www.taxtmi.com/caselaws?id=153173 Deletion of the specific notification entry for sewing machines and spare parts did not justify shifting those goods into the enhanced machinery rate by implication. The general rate under Section 5(1) continued to apply because the taxing notification, read with the Gazette publication, did not clearly bring the goods within the higher-rate entry. In a taxing statute, ambiguity must be resolved in favour of the assessee, and a higher rate cannot be imposed by extending an entry beyond its clear terms. The turnover of sewing machines and spare parts was therefore taxable only at the general rate, and the enhanced assessment was unsustainable. en-us Thu, 17 Sep 1981 00:00:00 +0530 Thu, 18 Jul 2013 18:13:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153173 Deletion of the specific notification entry for sewing machines and spare parts did not justify shifting those goods into the enhanced machinery rate by implication. The general rate under Section 5(1) continued to apply because the taxing notification, read with the Gazette publication, did not clearly bring the goods within the higher-rate entry. In a taxing statute, ambiguity must be resolved in favour of the assessee, and a higher rate cannot be imposed by extending an entry beyond its clear terms. The turnover of sewing machines and spare parts was therefore taxable only at the general rate, and the enhanced assessment was unsustainable. Case-Laws VAT and Sales Tax Thu, 17 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153173