https://www.taxtmi.com/caselaws?id=404701 Classification of cycle locks and seat covers under the Assam VAT Schedule turns on the ordinary and popular meaning of "parts thereof" in Entry 12, read in statutory context and common trade understanding. The discussion emphasises that a taxing entry should not be construed narrowly so as to defeat legislative purpose, and that an undefined category of "accessories" cannot be imported without factual and legal basis. It also notes that a clarification treating the goods as accessories cannot sustain consequential assessments if the foundation for exclusion from the entry is absent, so the matter was remitted for fresh consideration on the available materials. en-us Wed, 21 Oct 2020 00:00:00 +0530 Tue, 02 Mar 2021 08:17:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404701 Classification of cycle locks and seat covers under the Assam VAT Schedule turns on the ordinary and popular meaning of "parts thereof" in Entry 12, read in statutory context and common trade understanding. The discussion emphasises that a taxing entry should not be construed narrowly so as to defeat legislative purpose, and that an undefined category of "accessories" cannot be imported without factual and legal basis. It also notes that a clarification treating the goods as accessories cannot sustain consequential assessments if the foundation for exclusion from the entry is absent, so the matter was remitted for fresh consideration on the available materials. Case-Laws VAT and Sales Tax Wed, 21 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404701