https://www.taxtmi.com/caselaws?id=158130 The Orissa HC interpreted the tax-free and taxable entries to determine whether the word "sealed" applied to both packets and containers or only packets. Reading the entries together and applying a common meaning to the associated words, the court held that "sealed" qualified both "packets" and "containers". The construction was based on plain language and the rule that any doubt in a taxing entry must be resolved in favour of the taxpayer. On that interpretation, the tax-free entry covered the sales in question. en-us Mon, 21 Nov 1994 00:00:00 +0530 Thu, 17 Oct 2013 12:51:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158130 The Orissa HC interpreted the tax-free and taxable entries to determine whether the word "sealed" applied to both packets and containers or only packets. Reading the entries together and applying a common meaning to the associated words, the court held that "sealed" qualified both "packets" and "containers". The construction was based on plain language and the rule that any doubt in a taxing entry must be resolved in favour of the taxpayer. On that interpretation, the tax-free entry covered the sales in question. Case-Laws VAT and Sales Tax Mon, 21 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158130