https://www.taxtmi.com/caselaws?id=156851 Generating sets were treated as "generators" under item 41B of the Tamil Nadu General Sales Tax Act because, in ordinary meaning, a generator is a device that converts mechanical energy into electrical energy. The later insertion of item 41D, which expressly mentioned generators, generating sets, transformers and related parts, was treated as clarificatory rather than as narrowing the earlier entry. On the facts, the generating sets sold by the assessees answered the statutory description in item 41B, so they remained taxable under that entry even for the period before item 41D was introduced. en-us Tue, 19 Feb 1991 00:00:00 +0530 Wed, 25 Sep 2013 15:26:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156851 Generating sets were treated as "generators" under item 41B of the Tamil Nadu General Sales Tax Act because, in ordinary meaning, a generator is a device that converts mechanical energy into electrical energy. The later insertion of item 41D, which expressly mentioned generators, generating sets, transformers and related parts, was treated as clarificatory rather than as narrowing the earlier entry. On the facts, the generating sets sold by the assessees answered the statutory description in item 41B, so they remained taxable under that entry even for the period before item 41D was introduced. Case-Laws VAT and Sales Tax Tue, 19 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156851