https://www.taxtmi.com/caselaws?id=155192 An exemption notification for brassware was construed liberally to give effect to its beneficial object of encouraging the industry. Gullis and sillis made by karkhanedars from brass scrap were treated as intermediate articles integral to the manufacture of utensils, and therefore as "parts thereof" within the notification. The Court rejected the Revenue's narrower reading based on circulars and applied the ordinary meaning of the terms in a purposive manner. On that construction, the assessees fell within the exemption from sales tax. en-us Thu, 14 Apr 1988 00:00:00 +0530 Mon, 02 Sep 2013 11:47:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155192 An exemption notification for brassware was construed liberally to give effect to its beneficial object of encouraging the industry. Gullis and sillis made by karkhanedars from brass scrap were treated as intermediate articles integral to the manufacture of utensils, and therefore as "parts thereof" within the notification. The Court rejected the Revenue's narrower reading based on circulars and applied the ordinary meaning of the terms in a purposive manner. On that construction, the assessees fell within the exemption from sales tax. Case-Laws VAT and Sales Tax Thu, 14 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155192