https://www.taxtmi.com/caselaws?id=155775 Television sets, and their parts and accessories, were held not to fall within Entry 3 of the First Schedule to the A.P. General Sales Tax Act, 1957, for the period before 1 September 1976. The later insertion of the word "televisions" did not by itself establish that televisions were covered earlier, because an amendment may be clarificatory or by way of abundant caution. Applying the common parlance and commercial parlance tests, a television set was not ordinarily understood as a "wireless reception instrument and apparatus", but as equipment for reproducing pictures and sound transmitted by radio. en-us Wed, 08 Jun 1988 00:00:00 +0530 Sat, 07 Sep 2013 16:23:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155775 Television sets, and their parts and accessories, were held not to fall within Entry 3 of the First Schedule to the A.P. General Sales Tax Act, 1957, for the period before 1 September 1976. The later insertion of the word "televisions" did not by itself establish that televisions were covered earlier, because an amendment may be clarificatory or by way of abundant caution. Applying the common parlance and commercial parlance tests, a television set was not ordinarily understood as a "wireless reception instrument and apparatus", but as equipment for reproducing pictures and sound transmitted by radio. Case-Laws VAT and Sales Tax Wed, 08 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155775