https://www.taxtmi.com/caselaws?id=167963 Strict construction governs exemption entries under the Assam General Sales Tax Act, 1993, so regulatory definitions of gur could not be imported to enlarge entry 17. On that basis, raab gur was held not to fall within gur and not exempt under that entry. By contrast, cattle feed was treated as a class determined by actual use, and raab gur was found to be used as cattle feed without any statutory restriction to a particular form or commodity. It therefore fell within entry 50 and was exempt on that basis. The commentary states that tax could not be levied where the commodity matched the plain scope of the cattle-feed exemption. en-us Fri, 09 Nov 2012 00:00:00 +0530 Mon, 05 Jan 2015 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167963 Strict construction governs exemption entries under the Assam General Sales Tax Act, 1993, so regulatory definitions of gur could not be imported to enlarge entry 17. On that basis, raab gur was held not to fall within gur and not exempt under that entry. By contrast, cattle feed was treated as a class determined by actual use, and raab gur was found to be used as cattle feed without any statutory restriction to a particular form or commodity. It therefore fell within entry 50 and was exempt on that basis. The commentary states that tax could not be levied where the commodity matched the plain scope of the cattle-feed exemption. Case-Laws VAT and Sales Tax Fri, 09 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167963