https://www.taxtmi.com/caselaws?id=166535 General words in a taxing entry may extend to modern technological devices when read in light of current conditions, and on that basis mobile handsets were treated as wireless reception instruments within entry 49 of Schedule II under the M.P. entry tax law. The alternative contention that they fell under a different entry did not matter because the applicable rate was the same. The challenge to the 27 January 2007 circular also failed because it was not shown to be a determination under section 70 of the M.P. VAT Act, and the resulting assessment and revisional orders were sustained in effect. en-us Mon, 01 Aug 2011 00:00:00 +0530 Wed, 08 Oct 2014 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166535 General words in a taxing entry may extend to modern technological devices when read in light of current conditions, and on that basis mobile handsets were treated as wireless reception instruments within entry 49 of Schedule II under the M.P. entry tax law. The alternative contention that they fell under a different entry did not matter because the applicable rate was the same. The challenge to the 27 January 2007 circular also failed because it was not shown to be a determination under section 70 of the M.P. VAT Act, and the resulting assessment and revisional orders were sustained in effect. Case-Laws VAT and Sales Tax Mon, 01 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166535