https://www.taxtmi.com/caselaws?id=154505 The exemption notification was construed on its plain language, and the Tribunal's interpretation was upheld because the expression "tandem cycles" was held wide enough to include cycles generally. On that reading, the partial tax exemption was not confined only to spare parts and accessories but extended to the bicycles, tandem cycles and cycle combinations covered by the notification. The questions referred were answered in favour of the dealer and against the department, with no infirmity found in the Tribunal's view of the notification's scope and application to the goods in question. en-us Sat, 02 Nov 1985 00:00:00 +0530 Thu, 22 Aug 2013 17:41:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154505 The exemption notification was construed on its plain language, and the Tribunal's interpretation was upheld because the expression "tandem cycles" was held wide enough to include cycles generally. On that reading, the partial tax exemption was not confined only to spare parts and accessories but extended to the bicycles, tandem cycles and cycle combinations covered by the notification. The questions referred were answered in favour of the dealer and against the department, with no infirmity found in the Tribunal's view of the notification's scope and application to the goods in question. Case-Laws VAT and Sales Tax Sat, 02 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154505