https://www.taxtmi.com/caselaws?id=167786 Amended taxing entry wording broadened the scope of "grit" by removing the earlier exclusion for stone-crusher output and replacing the entry with "River sand, grit and boulders". The court held that this legislative change showed an intentional expansion, so "grit" could not be confined to river grit by importing a source-based limitation. Ejusdem generis was found inapplicable on the amended language. The result was that grit manufactured by stone crushers, as well as grit from other sources, fell within the entry, and the Tribunal's restrictive view was rejected. en-us Fri, 30 Mar 2012 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167786 Amended taxing entry wording broadened the scope of "grit" by removing the earlier exclusion for stone-crusher output and replacing the entry with "River sand, grit and boulders". The court held that this legislative change showed an intentional expansion, so "grit" could not be confined to river grit by importing a source-based limitation. Ejusdem generis was found inapplicable on the amended language. The result was that grit manufactured by stone crushers, as well as grit from other sources, fell within the entry, and the Tribunal's restrictive view was rejected. Case-Laws VAT and Sales Tax Fri, 30 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167786