https://www.taxtmi.com/caselaws?id=163186 Entry tax under the Assam Entry Tax Act applies only to goods specified in the Schedule, and entry 4 was construed as confining "sound transmitting equipment including telephones, mobile phones, pagers and components and parts thereof" to the items expressly mentioned. The Gauhati HC treated "including" as clarificatory and restrictive, because the listed items already fell within the general class of sound transmitting equipment. On that interpretation, optical fibre, cables and accessories were outside entry 4 and not liable to entry tax, so the demands and enforcement measures were quashed. en-us Tue, 31 Jul 2007 00:00:00 +0530 Wed, 31 Dec 2014 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163186 Entry tax under the Assam Entry Tax Act applies only to goods specified in the Schedule, and entry 4 was construed as confining "sound transmitting equipment including telephones, mobile phones, pagers and components and parts thereof" to the items expressly mentioned. The Gauhati HC treated "including" as clarificatory and restrictive, because the listed items already fell within the general class of sound transmitting equipment. On that interpretation, optical fibre, cables and accessories were outside entry 4 and not liable to entry tax, so the demands and enforcement measures were quashed. Case-Laws VAT and Sales Tax Tue, 31 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163186