https://www.taxtmi.com/caselaws?id=244033 A concessional sales tax notification limited to television sets could not be extended to their accessories merely because the statutory entry referred to accessories. The Madras HC held that a tax reduction must be applied according to the express scope of the notification, and a concession confined to the principal goods does not automatically cover associated items. The assessee's reliance on other decisions was rejected because those cases turned on different entry and notification language. The reduced rate was therefore unavailable for television accessories, and the claim failed. en-us Thu, 21 Jul 2011 00:00:00 +0530 Sat, 04 Oct 2014 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244033 A concessional sales tax notification limited to television sets could not be extended to their accessories merely because the statutory entry referred to accessories. The Madras HC held that a tax reduction must be applied according to the express scope of the notification, and a concession confined to the principal goods does not automatically cover associated items. The assessee's reliance on other decisions was rejected because those cases turned on different entry and notification language. The reduced rate was therefore unavailable for television accessories, and the claim failed. Case-Laws VAT and Sales Tax Thu, 21 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244033