https://www.taxtmi.com/caselaws?id=159537 Gas stoves were held outside Entry 123 of the Tamil Nadu General Sales Tax Act, 1959 during the relevant assessment year because the unamended entry covered pressure cookers, pressure stoves, gas ovens and related parts, but did not specifically include gas stoves. Applying the commercial and popular meaning of the entry, the Court treated the later amendment inserting gas stoves from 1 April 1987 as confirming that the earlier provision did not extend to that commodity. The revision restoring the higher assessment was therefore unsustainable, and the goods remained taxable only at multi-point rate rather than single-point tax under the entry. en-us Tue, 20 Aug 1991 00:00:00 +0530 Wed, 27 Nov 2013 11:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159537 Gas stoves were held outside Entry 123 of the Tamil Nadu General Sales Tax Act, 1959 during the relevant assessment year because the unamended entry covered pressure cookers, pressure stoves, gas ovens and related parts, but did not specifically include gas stoves. Applying the commercial and popular meaning of the entry, the Court treated the later amendment inserting gas stoves from 1 April 1987 as confirming that the earlier provision did not extend to that commodity. The revision restoring the higher assessment was therefore unsustainable, and the goods remained taxable only at multi-point rate rather than single-point tax under the entry. Case-Laws VAT and Sales Tax Tue, 20 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159537