https://www.taxtmi.com/caselaws?id=157540 The expression "electric fans" in the relevant sales tax entry was wide enough to include air-circulators and exhaust fans, because the ordinary and technical meanings of "fan" covered appliances used for ventilation, cooling and exhausting air. The later specific inclusion of those goods by notification did not exclude them from the earlier general description. On that construction, the goods were taxable at the first point of sale for the assessment year 1979-80, and the Tribunal's view was upheld. en-us Fri, 27 Sep 1991 00:00:00 +0530 Mon, 07 Oct 2013 16:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157540 The expression "electric fans" in the relevant sales tax entry was wide enough to include air-circulators and exhaust fans, because the ordinary and technical meanings of "fan" covered appliances used for ventilation, cooling and exhausting air. The later specific inclusion of those goods by notification did not exclude them from the earlier general description. On that construction, the goods were taxable at the first point of sale for the assessment year 1979-80, and the Tribunal's view was upheld. Case-Laws VAT and Sales Tax Fri, 27 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157540