https://www.taxtmi.com/caselaws?id=436124 Melamine utensils such as plates, bowls, spoons and dinner sets were treated as non-scheduled goods under the Odisha Entry Tax Act, 1999 because the relevant entries were construed in their ordinary commercial sense and, where general words were linked with specific items, their scope was limited by ejusdem generis and noscitur a sociis. On that reading, melamine utensils did not fall within plastic goods, stainless steel utensils, china clay or porcelain ware, glassware, crockery, or kitchen appliances. The Revenue's shifting reliance on different entries also weakened its revision, and the Tribunal's view was affirmed with entry tax found not exigible. en-us Mon, 27 Mar 2023 00:00:00 +0530 Wed, 05 Apr 2023 08:58:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436124 Melamine utensils such as plates, bowls, spoons and dinner sets were treated as non-scheduled goods under the Odisha Entry Tax Act, 1999 because the relevant entries were construed in their ordinary commercial sense and, where general words were linked with specific items, their scope was limited by ejusdem generis and noscitur a sociis. On that reading, melamine utensils did not fall within plastic goods, stainless steel utensils, china clay or porcelain ware, glassware, crockery, or kitchen appliances. The Revenue's shifting reliance on different entries also weakened its revision, and the Tribunal's view was affirmed with entry tax found not exigible. Case-Laws VAT and Sales Tax Mon, 27 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436124