https://www.taxtmi.com/caselaws?id=158478 A notification issued under section 8(5) of the Central Sales Tax Act, 1956 must be construed on its own language, and a State sales tax schedule cannot be imported to narrow its scope where no such cross-reference exists. The broad expression covering scientific equipment and instruments, components and spare parts, and chemicals was therefore not confined to goods classified under entry 33 of the Bombay Sales Tax Act, 1959. On that ordinary meaning, computers used for data processing, instruction, and specialised scientific work fell within scientific equipment and instruments, so sales to educational institutions, hospitals, laboratories, and research institutions attracted the concessional rate. en-us Fri, 24 Feb 1995 00:00:00 +0530 Tue, 29 Oct 2013 15:14:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158478 A notification issued under section 8(5) of the Central Sales Tax Act, 1956 must be construed on its own language, and a State sales tax schedule cannot be imported to narrow its scope where no such cross-reference exists. The broad expression covering scientific equipment and instruments, components and spare parts, and chemicals was therefore not confined to goods classified under entry 33 of the Bombay Sales Tax Act, 1959. On that ordinary meaning, computers used for data processing, instruction, and specialised scientific work fell within scientific equipment and instruments, so sales to educational institutions, hospitals, laboratories, and research institutions attracted the concessional rate. Case-Laws VAT and Sales Tax Fri, 24 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158478