https://www.taxtmi.com/highlights?id=19683 By using the word “including“ in entry 28, the Legislature did not wish to include an article which would normally be covered by the general terms “films of all kinds“ but to give an exhaustive meaning to the words “films of all kinds“ by clarifying and indicating the nature of film by referring to X-ray films. - HC en-us Thu, 14 Aug 2014 13:05:05 +0530 Thu, 14 Aug 2014 13:05:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=19683 By using the word “including“ in entry 28, the Legislature did not wish to include an article which would normally be covered by the general terms “films of all kinds“ but to give an exhaustive meaning to the words “films of all kinds“ by clarifying and indicating the nature of film by referring to X-ray films. - HC Highlights VAT and Sales Tax Thu, 14 Aug 2014 13:05:05 +0530 https://www.taxtmi.com/highlights?id=19683