https://www.taxtmi.com/caselaws?id=250494 Entry tax on "films of all kinds including X-ray films" was construed strictly because it imposed a tax. As "film" was undefined, its meaning was taken from common parlance, not technical usage. The phrase "including X-ray films" was treated as qualifying the entry rather than broadly enlarging it, indicating that covered goods must share the relevant photosensitive character of X-ray films. On that reading, polyester film, metallised PET, metallised BOPP, aluminium foil film and poly film, lacking that character, were held outside entry No. 28. The clarificatory order and consequential show-cause and recovery notices were therefore unsustainable. en-us Fri, 09 Nov 2012 00:00:00 +0530 Thu, 14 Aug 2014 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250494 Entry tax on "films of all kinds including X-ray films" was construed strictly because it imposed a tax. As "film" was undefined, its meaning was taken from common parlance, not technical usage. The phrase "including X-ray films" was treated as qualifying the entry rather than broadly enlarging it, indicating that covered goods must share the relevant photosensitive character of X-ray films. On that reading, polyester film, metallised PET, metallised BOPP, aluminium foil film and poly film, lacking that character, were held outside entry No. 28. The clarificatory order and consequential show-cause and recovery notices were therefore unsustainable. Case-Laws VAT and Sales Tax Fri, 09 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250494