https://www.taxtmi.com/caselaws?id=250945 Tractor tyres and tubes were treated as not falling within the category of declared goods under Section 14 of the Central Sales Tax Act, 1956, because the reference to wheels, tyres, axles and wheel sets was construed strictly and, applying ejusdem generis, was not extended to tractor tyres and tubes. As a result, additional tax under Section 3-A of the Uttar Pradesh Value Added Tax Act, 2008 remained payable. The later notification dated 7 September 2012 was read as a clarificatory indication that tractor tyres and tubes were never intended to be covered by Entry 5 of the earlier notification dated 31 March 2011, so the lower 1% rate applied instead of 3%. en-us Thu, 28 Aug 2014 00:00:00 +0530 Fri, 29 Aug 2014 10:36:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250945 Tractor tyres and tubes were treated as not falling within the category of declared goods under Section 14 of the Central Sales Tax Act, 1956, because the reference to wheels, tyres, axles and wheel sets was construed strictly and, applying ejusdem generis, was not extended to tractor tyres and tubes. As a result, additional tax under Section 3-A of the Uttar Pradesh Value Added Tax Act, 2008 remained payable. The later notification dated 7 September 2012 was read as a clarificatory indication that tractor tyres and tubes were never intended to be covered by Entry 5 of the earlier notification dated 31 March 2011, so the lower 1% rate applied instead of 3%. Case-Laws VAT and Sales Tax Thu, 28 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250945