https://www.taxtmi.com/caselaws?id=156429 Tape cassettes were not covered by entry 155 of the First Schedule to the Kerala General Sales Tax Act as gramophone records, because classification had to follow the ordinary and scientific meaning of the goods and the structure of the schedule. Gramophone records and cassettes were distinct in technology and use, and the legislative history showed separate reference to gramophones, records, tapes and cassettes, indicating that cassettes were not intended to fall within the earlier entry. A taxing entry could not be expanded beyond its plain language merely because the goods were used for sound recording. The Government clarification under section 59-A based on the broader view was therefore unsustainable, and cassettes were to be treated as unclassified goods for the relevant period. en-us Tue, 22 Aug 1989 00:00:00 +0530 Thu, 19 Sep 2013 15:46:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156429 Tape cassettes were not covered by entry 155 of the First Schedule to the Kerala General Sales Tax Act as gramophone records, because classification had to follow the ordinary and scientific meaning of the goods and the structure of the schedule. Gramophone records and cassettes were distinct in technology and use, and the legislative history showed separate reference to gramophones, records, tapes and cassettes, indicating that cassettes were not intended to fall within the earlier entry. A taxing entry could not be expanded beyond its plain language merely because the goods were used for sound recording. The Government clarification under section 59-A based on the broader view was therefore unsustainable, and cassettes were to be treated as unclassified goods for the relevant period. Case-Laws VAT and Sales Tax Tue, 22 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156429