https://www.taxtmi.com/caselaws?id=211255 The court held that homoeo globules are classified under Sl. No. 35A of the VAT Act as "sugar manufactured or made in India," entitling them to tax exemption. The court rejected the popular meaning theory, emphasizing the literal interpretation of the statute. The Tribunal's decision and Sales Tax Officer's memo were set aside, directing the assessing authority to follow the ruling. The judgment favored the assessee, emphasizing adherence to literal statutory language when ambiguity arises. Both judges concurred on the decision, with no costs awarded. en-us Tue, 19 Apr 2011 00:00:00 +0530 Tue, 06 May 2014 09:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211255 The court held that homoeo globules are classified under Sl. No. 35A of the VAT Act as "sugar manufactured or made in India," entitling them to tax exemption. The court rejected the popular meaning theory, emphasizing the literal interpretation of the statute. The Tribunal's decision and Sales Tax Officer's memo were set aside, directing the assessing authority to follow the ruling. The judgment favored the assessee, emphasizing adherence to literal statutory language when ambiguity arises. Both judges concurred on the decision, with no costs awarded. Case-Laws VAT and Sales Tax Tue, 19 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211255