https://www.taxtmi.com/caselaws?id=154098 Explosives, detonators and safety fuses were held not to fall within entries 53 or 138 of the First Schedule to the Tamil Nadu General Sales Tax Act. Applying the clear language of the taxing entries, the Court accepted that the goods did not squarely answer those descriptions and could not be moved into a higher-rate single-point category. The Tribunal was therefore correct in treating the goods as liable to multi-point taxation at 4 per cent, and the challenge to the rectified order failed. en-us Thu, 10 Nov 1983 00:00:00 +0530 Tue, 06 Aug 2013 18:28:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154098 Explosives, detonators and safety fuses were held not to fall within entries 53 or 138 of the First Schedule to the Tamil Nadu General Sales Tax Act. Applying the clear language of the taxing entries, the Court accepted that the goods did not squarely answer those descriptions and could not be moved into a higher-rate single-point category. The Tribunal was therefore correct in treating the goods as liable to multi-point taxation at 4 per cent, and the challenge to the rectified order failed. Case-Laws VAT and Sales Tax Thu, 10 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154098