https://www.taxtmi.com/caselaws?id=154188 The Madras HC construed the expression "vakayara" in a registration certificate as equivalent to "etc." and held that it extended to the full series of listed goods, not merely the immediately preceding item. On that reading, the certificate covered resale of brassware, eversilverware, copperware, steel furniture and allied articles, so dealing in aluminium wares was not outside the authorised description. The Court therefore found no breach of section 10(b) of the Central Sales Tax Act and upheld the Tribunal's orders, with the tax revisions failing. en-us Thu, 24 Mar 1983 00:00:00 +0530 Sat, 10 Aug 2013 09:39:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154188 The Madras HC construed the expression "vakayara" in a registration certificate as equivalent to "etc." and held that it extended to the full series of listed goods, not merely the immediately preceding item. On that reading, the certificate covered resale of brassware, eversilverware, copperware, steel furniture and allied articles, so dealing in aluminium wares was not outside the authorised description. The Court therefore found no breach of section 10(b) of the Central Sales Tax Act and upheld the Tribunal's orders, with the tax revisions failing. Case-Laws VAT and Sales Tax Thu, 24 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154188