https://www.taxtmi.com/caselaws?id=156357 A tax notification entry must be read according to its plain language, and no limiting words can be added where the wording is clear and unambiguous. The Delhi HC held that entry No. 27 of the second notification dated 21 October 1975 covered safety razor blades, surgical instruments, and parts of industrial machinery and plant without confining them to stainless steel goods. The earlier exclusion of similar stainless steel items from another notification could not be used to import a stainless steel restriction into the later entry. On that construction, the goods fell within the entry and were taxable at 5%. en-us Mon, 15 Apr 1991 00:00:00 +0530 Wed, 18 Sep 2013 17:33:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156357 A tax notification entry must be read according to its plain language, and no limiting words can be added where the wording is clear and unambiguous. The Delhi HC held that entry No. 27 of the second notification dated 21 October 1975 covered safety razor blades, surgical instruments, and parts of industrial machinery and plant without confining them to stainless steel goods. The earlier exclusion of similar stainless steel items from another notification could not be used to import a stainless steel restriction into the later entry. On that construction, the goods fell within the entry and were taxable at 5%. Case-Laws VAT and Sales Tax Mon, 15 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156357