https://www.taxtmi.com/caselaws?id=275923 AAR Maharashtra held that an exemption notification tied to Schedule Entry C-56 had to be strictly construed, so only goods expressly described in the notification could qualify. Back bag was not packing material for a laptop, adopter was an electrical transformer and converter rather than a unit of an automatic data processing machine, and tablet was not specifically included in the entry despite its tariff classification. All three items were therefore excluded from Schedule Entry C-56 and taxed under the residuary entry. The authority also refused prospective effect, finding no ambiguity or compelling basis to protect prior tax liability. en-us Sat, 21 Jan 2017 00:00:00 +0530 Mon, 22 Oct 2018 19:06:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275923 AAR Maharashtra held that an exemption notification tied to Schedule Entry C-56 had to be strictly construed, so only goods expressly described in the notification could qualify. Back bag was not packing material for a laptop, adopter was an electrical transformer and converter rather than a unit of an automatic data processing machine, and tablet was not specifically included in the entry despite its tariff classification. All three items were therefore excluded from Schedule Entry C-56 and taxed under the residuary entry. The authority also refused prospective effect, finding no ambiguity or compelling basis to protect prior tax liability. Case-Laws VAT and Sales Tax Sat, 21 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275923