https://www.taxtmi.com/caselaws?id=249198 An inclusive tariff entry covering electrical goods, instruments, apparatus and appliances was held wide enough to include a vacuum cleaner, which was admittedly electrical and not specifically excluded. The later notification expressly naming vacuum cleaners was treated as irrelevant because the assessment years predated it. Strict construction of taxing statutes did not change the result, since reading the entry to exclude the article would make the provision unduly narrow. The vacuum cleaner was therefore correctly taxed under Entry 81 at the higher rate, and the challenge to the assessment failed. 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 An inclusive tariff entry covering electrical goods, instruments, apparatus and appliances was held wide enough to include a vacuum cleaner, which was admittedly electrical and not specifically excluded. The later notification expressly naming vacuum cleaners was treated as irrelevant because the assessment years predated it. Strict construction of taxing statutes did not change the result, since reading the entry to exclude the article would make the provision unduly narrow. The vacuum cleaner was therefore correctly taxed under Entry 81 at the higher rate, and the challenge to the assessment failed. Case-Laws VAT and Sales Tax Wed, 27 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249198