https://www.taxtmi.com/caselaws?id=156191 Exemption and concessional tax notifications must be strictly construed, and their benefit cannot extend beyond the express language used. An article qualifies as scientific equipment or instrument only if it is ordinarily understood in common parlance as relating to science by its character and use. A steam boiler, though scientifically manufactured and usable in a medical or educational setting, is also a common household article and is not identified in ordinary usage as scientific equipment. It therefore does not fall within the notification, and the concessional rate of tax is unavailable. en-us Mon, 23 Sep 1991 00:00:00 +0530 Mon, 16 Sep 2013 13:05:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156191 Exemption and concessional tax notifications must be strictly construed, and their benefit cannot extend beyond the express language used. An article qualifies as scientific equipment or instrument only if it is ordinarily understood in common parlance as relating to science by its character and use. A steam boiler, though scientifically manufactured and usable in a medical or educational setting, is also a common household article and is not identified in ordinary usage as scientific equipment. It therefore does not fall within the notification, and the concessional rate of tax is unavailable. Case-Laws VAT and Sales Tax Mon, 23 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156191