https://www.taxtmi.com/caselaws?id=161221 The Court ruled against the assessee, holding that "wool waste" cannot be classified as "raw wool" for taxation purposes under entry 39 of Schedule I of the M.P. General Sales Tax Act, 1958. The judgment emphasized the importance of strict interpretation of taxing statutes and legislative intent in determining tax liabilities. The Court's decision was made without any order as to costs, and the Board of Revenue was directed to receive a copy of the order. en-us Thu, 16 May 1996 00:00:00 +0530 Thu, 09 Jan 2014 18:11:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161221 The Court ruled against the assessee, holding that "wool waste" cannot be classified as "raw wool" for taxation purposes under entry 39 of Schedule I of the M.P. General Sales Tax Act, 1958. The judgment emphasized the importance of strict interpretation of taxing statutes and legislative intent in determining tax liabilities. The Court's decision was made without any order as to costs, and the Board of Revenue was directed to receive a copy of the order. Case-Laws VAT and Sales Tax Thu, 16 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161221