https://www.taxtmi.com/caselaws?id=167834 An unamended tax entry describing "moulded plastic footwears" was construed broadly to include both single-mould and multi-mould footwear, because the original wording contained no distinction or exclusion. A later amendment expressly referring to footwear "whether of single mould or more than one mould" was treated as clarificatory rather than as creating a new coverage. An administrative clarification under section 56(3) could not narrow the plain scope of the earlier entry. The Tribunal's view that the goods remained taxable at four per cent before 1 January 2007 was upheld, and no substantial question of law arose. en-us Mon, 21 Jan 2013 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167834 An unamended tax entry describing "moulded plastic footwears" was construed broadly to include both single-mould and multi-mould footwear, because the original wording contained no distinction or exclusion. A later amendment expressly referring to footwear "whether of single mould or more than one mould" was treated as clarificatory rather than as creating a new coverage. An administrative clarification under section 56(3) could not narrow the plain scope of the earlier entry. The Tribunal's view that the goods remained taxable at four per cent before 1 January 2007 was upheld, and no substantial question of law arose. Case-Laws VAT and Sales Tax Mon, 21 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167834