https://www.taxtmi.com/caselaws?id=156365 A taxing entry must be construed strictly, and where the language is doubtful the interpretation must favour the assessee. Mill board, grey board, pulp board, duplex board and triplex board were held not to fall within entry No. 4 of the notification because the entry did not expressly cover those commercially distinct goods, and their use or treatment by other dealers could not expand the scope of the notified items. They were therefore not taxable at 10 per cent under the notification. en-us Tue, 19 Mar 1991 00:00:00 +0530 Wed, 18 Sep 2013 18:05:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156365 A taxing entry must be construed strictly, and where the language is doubtful the interpretation must favour the assessee. Mill board, grey board, pulp board, duplex board and triplex board were held not to fall within entry No. 4 of the notification because the entry did not expressly cover those commercially distinct goods, and their use or treatment by other dealers could not expand the scope of the notified items. They were therefore not taxable at 10 per cent under the notification. Case-Laws VAT and Sales Tax Tue, 19 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156365