https://www.taxtmi.com/caselaws?id=206765 Exemption notifications in fiscal law are construed strictly according to their plain and common parlance meaning. Applying that approach, the Court read the entry as a whole and held that the words "biology instruments" were confined to instruments used for teaching biology in schools and colleges, with associated items in the notification drawing colour from one another under noscitur a sociis. Goods used in hospitals, medical colleges, research laboratories, or advanced scientific work were outside the exemption. The assessee's own treatment of the goods as taxable also supported the conclusion that they did not fall within the notification, and the broader claim for exemption was rejected. en-us Wed, 06 Apr 2011 00:00:00 +0530 Wed, 14 Mar 2012 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206765 Exemption notifications in fiscal law are construed strictly according to their plain and common parlance meaning. Applying that approach, the Court read the entry as a whole and held that the words "biology instruments" were confined to instruments used for teaching biology in schools and colleges, with associated items in the notification drawing colour from one another under noscitur a sociis. Goods used in hospitals, medical colleges, research laboratories, or advanced scientific work were outside the exemption. The assessee's own treatment of the goods as taxable also supported the conclusion that they did not fall within the notification, and the broader claim for exemption was rejected. Case-Laws VAT and Sales Tax Wed, 06 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206765