https://www.taxtmi.com/caselaws?id=172720 Tin scrap does not fall within the expression "iron scrap" in clause (iv) of Section 14 of the Central Sales Tax Act, because the declared-goods list is exhaustive and cannot be enlarged by interpretation. The provision uses "scrap" in its ordinary commercial sense, and iron and tin remain distinct commodities in popular and trade understanding. The specific reference to iron scrap, cast iron scrap and iron skull scrap confirms a narrow reading, so tin scrap cannot be treated as a declared commodity under that clause. en-us Thu, 24 Dec 1981 00:00:00 +0530 Fri, 28 Aug 2015 10:49:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172720 Tin scrap does not fall within the expression "iron scrap" in clause (iv) of Section 14 of the Central Sales Tax Act, because the declared-goods list is exhaustive and cannot be enlarged by interpretation. The provision uses "scrap" in its ordinary commercial sense, and iron and tin remain distinct commodities in popular and trade understanding. The specific reference to iron scrap, cast iron scrap and iron skull scrap confirms a narrow reading, so tin scrap cannot be treated as a declared commodity under that clause. Case-Laws VAT and Sales Tax Thu, 24 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172720