https://www.taxtmi.com/caselaws?id=443782 The phrase "that is to say" in a taxing entry is ordinarily restrictive and limits, rather than enlarges, the scope of the preceding general words unless the statutory context shows a contrary intention. Applying that rule, installation cables, outlet or connection modules, patch cords, patch panels, network cards and fibre optic cables were not covered by Entry C.20(ii)(b) of the Karnataka Sales Tax Act, 1957. They were correctly classified under Part E of the Second Schedule, and the classification was upheld. en-us Thu, 21 Sep 2023 00:00:00 +0530 Fri, 08 Aug 2025 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443782 The phrase "that is to say" in a taxing entry is ordinarily restrictive and limits, rather than enlarges, the scope of the preceding general words unless the statutory context shows a contrary intention. Applying that rule, installation cables, outlet or connection modules, patch cords, patch panels, network cards and fibre optic cables were not covered by Entry C.20(ii)(b) of the Karnataka Sales Tax Act, 1957. They were correctly classified under Part E of the Second Schedule, and the classification was upheld. Case-Laws VAT / Sales Tax Thu, 21 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443782