https://www.taxtmi.com/caselaws?id=388172 An undefined technical expression in a GST compensation cess notification must be construed by reference to pari materia motor vehicle law and the governing certification standard. For eligibility under the relevant entry, "ground clearance" is to be measured in laden condition, not unladen condition, because the prescribed technical method governs the classification. A vehicle that exceeds the threshold when unladen but falls below it when laden does not qualify under the entry. The ruling rejected reliance on passenger-weight variability as a basis for adopting unladen measurement. en-us Fri, 20 Sep 2019 00:00:00 +0530 Thu, 13 Mar 2025 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388172 An undefined technical expression in a GST compensation cess notification must be construed by reference to pari materia motor vehicle law and the governing certification standard. For eligibility under the relevant entry, "ground clearance" is to be measured in laden condition, not unladen condition, because the prescribed technical method governs the classification. A vehicle that exceeds the threshold when unladen but falls below it when laden does not qualify under the entry. The ruling rejected reliance on passenger-weight variability as a basis for adopting unladen measurement. Case-Laws GST Fri, 20 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388172