https://www.taxtmi.com/caselaws?id=160745 In construing a fiscal exemption, the term "livestock" was given its ordinary popular meaning, and one-day-old chicks were treated as included within that expression; the exemption therefore applied to them under the relevant Government Order issued under the Andhra Pradesh General Sales Tax Act. The later specific notification exempting one-day-old chicks did not imply that no earlier exemption existed, because such later instruments may merely clarify the position or remove doubt. On that construction, the assessee was entitled to the exemption for the relevant earlier period. en-us Mon, 09 Oct 2000 00:00:00 +0530 Tue, 24 Dec 2013 11:30:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160745 In construing a fiscal exemption, the term "livestock" was given its ordinary popular meaning, and one-day-old chicks were treated as included within that expression; the exemption therefore applied to them under the relevant Government Order issued under the Andhra Pradesh General Sales Tax Act. The later specific notification exempting one-day-old chicks did not imply that no earlier exemption existed, because such later instruments may merely clarify the position or remove doubt. On that construction, the assessee was entitled to the exemption for the relevant earlier period. Case-Laws VAT and Sales Tax Mon, 09 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160745