https://www.taxtmi.com/caselaws?id=276543 Exclusionary entries in a sales tax exemption notification must be construed strictly in light of the notification's object, which was to promote industrial development by exempting eligible new, expanded, diversified or modernised units. The words "commodities of like nature" extend only to similar items and do not enlarge the meaning of "sweetmeat" itself. Classification must be determined by popular parlance in the relevant local market, not by a wide dictionary meaning or foreign understanding. On that test, toffee was not shown to be understood in Uttar Pradesh as mithai or sweetmeat, so manufacturing units producing toffees remained entitled to exemption. en-us Tue, 06 Oct 1998 00:00:00 +0530 Tue, 13 Nov 2018 15:49:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276543 Exclusionary entries in a sales tax exemption notification must be construed strictly in light of the notification's object, which was to promote industrial development by exempting eligible new, expanded, diversified or modernised units. The words "commodities of like nature" extend only to similar items and do not enlarge the meaning of "sweetmeat" itself. Classification must be determined by popular parlance in the relevant local market, not by a wide dictionary meaning or foreign understanding. On that test, toffee was not shown to be understood in Uttar Pradesh as mithai or sweetmeat, so manufacturing units producing toffees remained entitled to exemption. Case-Laws VAT and Sales Tax Tue, 06 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276543