https://www.taxtmi.com/caselaws?id=164973 Biological and scientific instruments and apparatus were held to fall within the exemption notification because the later entry covered scientific and biology instruments by plain meaning and was not limited, as the earlier notification had been, to instruments used only by students. The distinction between "biology instruments" and "biological instruments" was treated as artificial, and "student" was read broadly to include persons engaged in research and higher study, reflecting the exemption's object of promoting learning and research. The assessee's earlier tax treatment did not bar the statutory benefit, as there can be no estoppel against law. The goods were therefore exempt, and the classification of them as unclassified taxable goods was set aside. en-us Mon, 25 May 2009 00:00:00 +0530 Sat, 08 Nov 2014 20:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164973 Biological and scientific instruments and apparatus were held to fall within the exemption notification because the later entry covered scientific and biology instruments by plain meaning and was not limited, as the earlier notification had been, to instruments used only by students. The distinction between "biology instruments" and "biological instruments" was treated as artificial, and "student" was read broadly to include persons engaged in research and higher study, reflecting the exemption's object of promoting learning and research. The assessee's earlier tax treatment did not bar the statutory benefit, as there can be no estoppel against law. The goods were therefore exempt, and the classification of them as unclassified taxable goods was set aside. Case-Laws VAT and Sales Tax Mon, 25 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164973