https://www.taxtmi.com/caselaws?id=158537 Widening a fiscal classification by omitting words that had confined it to instruments used by students showed an intent to cover scientific instruments generally, so the goods were treated as covered by the notification and taxed at the lower rate. Applying the settled rule that, where two fiscal views are possible, the construction beneficial to the assessee must be adopted, the court preferred the broader interpretation. The alternative classification plea based on weights and measures made of metal or alloy was rejected because it had not been raised before the assessing or appellate authority. en-us Thu, 13 Jul 1995 00:00:00 +0530 Wed, 30 Oct 2013 17:07:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158537 Widening a fiscal classification by omitting words that had confined it to instruments used by students showed an intent to cover scientific instruments generally, so the goods were treated as covered by the notification and taxed at the lower rate. Applying the settled rule that, where two fiscal views are possible, the construction beneficial to the assessee must be adopted, the court preferred the broader interpretation. The alternative classification plea based on weights and measures made of metal or alloy was rejected because it had not been raised before the assessing or appellate authority. Case-Laws VAT and Sales Tax Thu, 13 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158537