https://www.taxtmi.com/caselaws?id=249198 Vacuum cleaners fell within the inclusive tariff entry for electrical goods, instruments, apparatus and appliances because they are electrical articles and were not specifically excluded. The later notification expressly naming vacuum cleaners did not affect assessments for earlier years. Strict construction of taxing statutes did not support classification as unspecified goods, since the entry was sufficiently broad and should not be read so narrowly as to make it ineffective. Vacuum cleaners were therefore subject to the higher rate applicable to electrical goods rather than the rate for unspecified goods. en-us Wed, 27 Jul 2011 00:00:00 +0530 Mon, 07 Jul 2014 19:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249198 Vacuum cleaners fell within the inclusive tariff entry for electrical goods, instruments, apparatus and appliances because they are electrical articles and were not specifically excluded. The later notification expressly naming vacuum cleaners did not affect assessments for earlier years. Strict construction of taxing statutes did not support classification as unspecified goods, since the entry was sufficiently broad and should not be read so narrowly as to make it ineffective. Vacuum cleaners were therefore subject to the higher rate applicable to electrical goods rather than the rate for unspecified goods. Case-Laws VAT and Sales Tax Wed, 27 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249198