https://www.taxtmi.com/caselaws?id=158985 Electric meters were classified under the tariff entries of the Andhra Pradesh General Sales Tax Act by applying the language of the relevant schedule entries. For entry 38, the phrase "that is to say" made the pre-amendment list exhaustive, so electric meters were excluded for the earlier assessment years; after the substitution of "including", the entry became illustrative and covered them for later years. Separately, electric meters were treated as machinery operated by electricity under entry 83 for the earlier years, because they function by electrical operation and measure electricity. Classification therefore varied by assessment year and by the wording of the tariff entry. en-us Tue, 13 Aug 1996 00:00:00 +0530 Tue, 12 Nov 2013 15:15:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158985 Electric meters were classified under the tariff entries of the Andhra Pradesh General Sales Tax Act by applying the language of the relevant schedule entries. For entry 38, the phrase "that is to say" made the pre-amendment list exhaustive, so electric meters were excluded for the earlier assessment years; after the substitution of "including", the entry became illustrative and covered them for later years. Separately, electric meters were treated as machinery operated by electricity under entry 83 for the earlier years, because they function by electrical operation and measure electricity. Classification therefore varied by assessment year and by the wording of the tariff entry. Case-Laws VAT and Sales Tax Tue, 13 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158985