https://www.taxtmi.com/caselaws?id=155089 A taxing entry using the phrase "iron and steel, that is to say" was treated as exhaustive, so the listed items could not be expanded by a broad commercial meaning. Applying that construction, galvanised plain and corrugated sheets were held not to fall within entry No. 23 of the 1963 notification read with section 14 of the Central Sales Tax Act, 1956, because they were not specifically named among the covered categories such as iron plates, steel sheets, or rolled steel sections. The later 1972 amendment expressly including such goods was not regarded as retrospective clarification of the earlier notification. en-us Mon, 02 Jul 1984 00:00:00 +0530 Sat, 31 Aug 2013 13:17:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155089 A taxing entry using the phrase "iron and steel, that is to say" was treated as exhaustive, so the listed items could not be expanded by a broad commercial meaning. Applying that construction, galvanised plain and corrugated sheets were held not to fall within entry No. 23 of the 1963 notification read with section 14 of the Central Sales Tax Act, 1956, because they were not specifically named among the covered categories such as iron plates, steel sheets, or rolled steel sections. The later 1972 amendment expressly including such goods was not regarded as retrospective clarification of the earlier notification. Case-Laws VAT and Sales Tax Mon, 02 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155089