https://www.taxtmi.com/caselaws?id=156251 Taxing entries are construed in their popular or common parlance sense, and descriptive examples are read by their qualitative similarity. On that approach, raw beedies, being semi-finished and non-smokable before heating, were not treated as tobacco products of the kind covered by the relevant entry, so they were outside the entry tax levy. Bardhan, identified as gunny bags used as packing material, was also held outside the levy because gunny bags were exempt under the Act. The assessment orders were therefore set aside only to the extent they taxed raw beedies and bardhan. en-us Mon, 11 Feb 1991 00:00:00 +0530 Mon, 16 Sep 2013 18:31:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156251 Taxing entries are construed in their popular or common parlance sense, and descriptive examples are read by their qualitative similarity. On that approach, raw beedies, being semi-finished and non-smokable before heating, were not treated as tobacco products of the kind covered by the relevant entry, so they were outside the entry tax levy. Bardhan, identified as gunny bags used as packing material, was also held outside the levy because gunny bags were exempt under the Act. The assessment orders were therefore set aside only to the extent they taxed raw beedies and bardhan. Case-Laws VAT and Sales Tax Mon, 11 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156251