https://www.taxtmi.com/caselaws?id=164035 A taxing notification prescribing different rates for tractors manufactured in India and tractors imported in assembled or unassembled form could not be stretched to split an assembled tractor into imported and indigenous components. The plain wording of the notification did not authorise artificial bifurcation of a composite tractor for separate taxation, and a tractor assembled in India remained taxable as a tractor manufactured in India even if some parts were imported. The commentary emphasises that a charging entry must be applied according to its text, without reading in distinctions not expressly provided. en-us Tue, 17 Mar 2009 00:00:00 +0530 Fri, 14 Nov 2014 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164035 A taxing notification prescribing different rates for tractors manufactured in India and tractors imported in assembled or unassembled form could not be stretched to split an assembled tractor into imported and indigenous components. The plain wording of the notification did not authorise artificial bifurcation of a composite tractor for separate taxation, and a tractor assembled in India remained taxable as a tractor manufactured in India even if some parts were imported. The commentary emphasises that a charging entry must be applied according to its text, without reading in distinctions not expressly provided. Case-Laws VAT and Sales Tax Tue, 17 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164035