https://www.taxtmi.com/caselaws?id=164630 Graphic art films are commercially and functionally distinct from photographic films, so a goods entry covering photographic films and allied photographic items cannot be extended to them on ordinary statutory interpretation. The entry was read as confined to films and related materials used with photographic equipment, and graphic art films used in photo-mechanical reproduction were held outside that scope. The interpretation therefore favours the assessee and not the Revenue. en-us Thu, 29 Jan 2009 00:00:00 +0530 Mon, 28 Apr 2014 15:30:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164630 Graphic art films are commercially and functionally distinct from photographic films, so a goods entry covering photographic films and allied photographic items cannot be extended to them on ordinary statutory interpretation. The entry was read as confined to films and related materials used with photographic equipment, and graphic art films used in photo-mechanical reproduction were held outside that scope. The interpretation therefore favours the assessee and not the Revenue. Case-Laws VAT and Sales Tax Thu, 29 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164630