https://www.taxtmi.com/caselaws?id=256969 Pressure cookers were held not to fall within the entry for aluminium or enamelled utensils under the Assam VAT schedule because taxing entries must be strictly construed in accordance with their plain, common-parlance meaning; the article therefore states that such goods are taxable under the residuary Fifth Schedule entry. Penalty for payment of tax at a lower rate was also described as a discretionary, reasoned exercise under Section 90, requiring a speaking order that shows application of mind; a penalty order lacking reasons or basis for quantum is unsustainable. The stated ratio is strict interpretation of taxing entries and non-automatic, reasoned imposition of VAT penalty. en-us Fri, 14 Nov 2014 00:00:00 +0530 Tue, 20 Oct 2015 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256969 Pressure cookers were held not to fall within the entry for aluminium or enamelled utensils under the Assam VAT schedule because taxing entries must be strictly construed in accordance with their plain, common-parlance meaning; the article therefore states that such goods are taxable under the residuary Fifth Schedule entry. Penalty for payment of tax at a lower rate was also described as a discretionary, reasoned exercise under Section 90, requiring a speaking order that shows application of mind; a penalty order lacking reasons or basis for quantum is unsustainable. The stated ratio is strict interpretation of taxing entries and non-automatic, reasoned imposition of VAT penalty. Case-Laws VAT and Sales Tax Fri, 14 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256969