https://www.taxtmi.com/caselaws?id=264110 Concessionary tax entries must be construed strictly and according to the common or commercial understanding of the goods. Applying that approach, the Bombay HC held that ice cream was not within the expression "sweet and sweetmeats" in Schedule Entry C-II-35(1) or Notification Entry 374 under the Bombay Sales Tax Act, 1959, because the phrase was confined to items of the same class as those expressly mentioned and could not be enlarged by historical treatment. Ice cream therefore did not qualify for the concessional rate, and the reference was answered against the assessee and in favour of the Revenue. en-us Tue, 01 Sep 2015 00:00:00 +0530 Thu, 10 Mar 2016 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264110 Concessionary tax entries must be construed strictly and according to the common or commercial understanding of the goods. Applying that approach, the Bombay HC held that ice cream was not within the expression "sweet and sweetmeats" in Schedule Entry C-II-35(1) or Notification Entry 374 under the Bombay Sales Tax Act, 1959, because the phrase was confined to items of the same class as those expressly mentioned and could not be enlarged by historical treatment. Ice cream therefore did not qualify for the concessional rate, and the reference was answered against the assessee and in favour of the Revenue. Case-Laws VAT and Sales Tax Tue, 01 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264110