https://www.taxtmi.com/caselaws?id=154208 Cast iron scrap was held to fall within the unqualified expression "iron scrap" in entry 4(a) of the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959, as it stood before the 1973 amendment. The court treated iron as the genus and cast iron as a species, and read the entry in its ordinary commercial sense rather than by strained interpretation. It also rejected reliance on the later amendment expressly referring to cast iron scrap, stating that subsequent legislation cannot narrow the clear meaning of the earlier provision. Accordingly, cast iron scrap was covered by the schedule entry even before amendment. en-us Wed, 21 Apr 1982 00:00:00 +0530 Sat, 10 Aug 2013 11:25:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154208 Cast iron scrap was held to fall within the unqualified expression "iron scrap" in entry 4(a) of the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959, as it stood before the 1973 amendment. The court treated iron as the genus and cast iron as a species, and read the entry in its ordinary commercial sense rather than by strained interpretation. It also rejected reliance on the later amendment expressly referring to cast iron scrap, stating that subsequent legislation cannot narrow the clear meaning of the earlier provision. Accordingly, cast iron scrap was covered by the schedule entry even before amendment. Case-Laws VAT and Sales Tax Wed, 21 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154208