https://www.taxtmi.com/caselaws?id=426176 A taxing entry must be construed strictly, and the expression "etc." in a schedule entry covers only goods of the same genus as the items specifically named. Aluminium extrusions were treated as distinct commercial goods and not as sheets or rods of non-ferrous metal, so they were held outside Entry 11 of Part I of the Orissa Entry Tax Act, 1999. As the levy itself failed, the consequential penalty under Section 7(5) could not survive independently and was also held unjustified. The entry tax demand and penalty were accordingly set aside, leaving the assessee entitled to relief. en-us Fri, 29 Jul 2022 00:00:00 +0530 Tue, 24 Jun 2025 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426176 A taxing entry must be construed strictly, and the expression "etc." in a schedule entry covers only goods of the same genus as the items specifically named. Aluminium extrusions were treated as distinct commercial goods and not as sheets or rods of non-ferrous metal, so they were held outside Entry 11 of Part I of the Orissa Entry Tax Act, 1999. As the levy itself failed, the consequential penalty under Section 7(5) could not survive independently and was also held unjustified. The entry tax demand and penalty were accordingly set aside, leaving the assessee entitled to relief. Case-Laws VAT / Sales Tax Fri, 29 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426176