https://www.taxtmi.com/caselaws?id=208723 The court held that the religious pictures imported by the respondent fell within Entry 45 of the DVAT Act, exempt from tax. The Department's appeal was dismissed, affirming the Tribunal's decision. The court emphasized that the principle of ejusdem generis was inapplicable and that terms in a taxing statute should be interpreted based on their popular and commercial meaning. The court also ruled that the mounting or framing of the pictures and the value of the materials used were irrelevant to their classification as religious pictures. en-us Thu, 19 Aug 2010 00:00:00 +0530 Fri, 27 Jan 2012 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208723 The court held that the religious pictures imported by the respondent fell within Entry 45 of the DVAT Act, exempt from tax. The Department's appeal was dismissed, affirming the Tribunal's decision. The court emphasized that the principle of ejusdem generis was inapplicable and that terms in a taxing statute should be interpreted based on their popular and commercial meaning. The court also ruled that the mounting or framing of the pictures and the value of the materials used were irrelevant to their classification as religious pictures. Case-Laws VAT and Sales Tax Thu, 19 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208723