https://www.taxtmi.com/caselaws?id=164568 Paper cones sold to spinning mills were held to fall within the concessional entry for "bobbin, cones and tubes" in the relevant Government Order. The court rejected a restrictive distinction between metal cones and paper cones because the text used a generic description of "cones" and did not limit the benefit by material composition. It also found no proper material supporting the revisional authority's narrower view. The suomotu revision was set aside and the tax reduction at four per cent was restored. en-us Thu, 02 Jul 2009 00:00:00 +0530 Fri, 20 Nov 2015 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164568 Paper cones sold to spinning mills were held to fall within the concessional entry for "bobbin, cones and tubes" in the relevant Government Order. The court rejected a restrictive distinction between metal cones and paper cones because the text used a generic description of "cones" and did not limit the benefit by material composition. It also found no proper material supporting the revisional authority's narrower view. The suomotu revision was set aside and the tax reduction at four per cent was restored. Case-Laws VAT and Sales Tax Thu, 02 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164568