https://www.taxtmi.com/caselaws?id=157512 Raajma was treated as a pulse under common and commercial parlance because the Rajasthan Sales Tax Act, 1954 did not define pulses and the Tribunal had found it to be understood as such. The 19 May 1972 notification taxing pulses at 2 per cent therefore applied, while the 8 September 1976 notification, which named only specified goods, did not include raajma. A taxing notification cannot be enlarged by implication or by adding items not expressly covered, and the later notification superseded the earlier one only for goods actually specified in it. The Tribunal's view was upheld. en-us Tue, 09 Nov 1993 00:00:00 +0530 Mon, 07 Oct 2013 14:48:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157512 Raajma was treated as a pulse under common and commercial parlance because the Rajasthan Sales Tax Act, 1954 did not define pulses and the Tribunal had found it to be understood as such. The 19 May 1972 notification taxing pulses at 2 per cent therefore applied, while the 8 September 1976 notification, which named only specified goods, did not include raajma. A taxing notification cannot be enlarged by implication or by adding items not expressly covered, and the later notification superseded the earlier one only for goods actually specified in it. The Tribunal's view was upheld. Case-Laws VAT and Sales Tax Tue, 09 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157512