https://www.taxtmi.com/caselaws?id=166301 AC generator sets fell within the specific notification entry for "all kinds of generating sets" and were taxable at four per cent. The wider expression was held sufficient to cover AC generator sets, so the residuary entry could not be used to impose the higher ten per cent rate. The Revenue's tax revision failed, and the assessment rate adopted by the Tax Board was upheld. en-us Mon, 28 Nov 2011 00:00:00 +0530 Wed, 17 Sep 2014 16:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166301 AC generator sets fell within the specific notification entry for "all kinds of generating sets" and were taxable at four per cent. The wider expression was held sufficient to cover AC generator sets, so the residuary entry could not be used to impose the higher ten per cent rate. The Revenue's tax revision failed, and the assessment rate adopted by the Tax Board was upheld. Case-Laws VAT and Sales Tax Mon, 28 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166301