https://www.taxtmi.com/caselaws?id=157925 Axles were treated as goods of special importance because they fall within the goods specified in section 14 of the Central Sales Tax Act, 1956, and therefore the specific entry in Part I of Schedule II to the M.P. General Sales Tax Act, 1958 prevailed over the broader spare-parts entry in Part II. The interpretation avoided double taxation of the same goods and applied the construction favourable to the assessee in a fiscal statute. On that reasoning, axles were taxable under the concessional Part I entry and not as spare parts of motor vehicles under Part II. en-us Mon, 13 Mar 1995 00:00:00 +0530 Mon, 14 Oct 2013 10:24:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157925 Axles were treated as goods of special importance because they fall within the goods specified in section 14 of the Central Sales Tax Act, 1956, and therefore the specific entry in Part I of Schedule II to the M.P. General Sales Tax Act, 1958 prevailed over the broader spare-parts entry in Part II. The interpretation avoided double taxation of the same goods and applied the construction favourable to the assessee in a fiscal statute. On that reasoning, axles were taxable under the concessional Part I entry and not as spare parts of motor vehicles under Part II. Case-Laws VAT and Sales Tax Mon, 13 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157925