https://www.taxtmi.com/caselaws?id=162103 Dry cell and dry cell batteries are excluded from Entry 3 of the Eighth Schedule to section 5(3-C) of the Karnataka Sales Tax Act, because the entry's natural wording excludes them separately after excluding pumpsets. Applying the ordinary rule of construction to a taxing entry, the exclusion cannot be confined only to pumpsets with electric motors of not more than 10 H.P. The correct reading is that dry cell and dry cell batteries do not fall within the levy at the last sale point, and the revisional authority's contrary interpretation was erroneous. en-us Fri, 29 Oct 2004 00:00:00 +0530 Wed, 19 Feb 2014 12:53:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162103 Dry cell and dry cell batteries are excluded from Entry 3 of the Eighth Schedule to section 5(3-C) of the Karnataka Sales Tax Act, because the entry's natural wording excludes them separately after excluding pumpsets. Applying the ordinary rule of construction to a taxing entry, the exclusion cannot be confined only to pumpsets with electric motors of not more than 10 H.P. The correct reading is that dry cell and dry cell batteries do not fall within the levy at the last sale point, and the revisional authority's contrary interpretation was erroneous. Case-Laws VAT and Sales Tax Fri, 29 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162103