https://www.taxtmi.com/caselaws?id=448856 Granite stone blocks and pieces were held to fall within Entry No. 109 of Schedule II Part A as "stone" and to be taxable at 5%, because the entry expressly covered the generic commodity while excluding only glazed stone, marble and marble chips. The court applied a plain reading of the tax entry and rejected a restrictive construction that would exclude granite in the absence of a specific carve-out. The Tribunal's view that unprocessed stones fall within the entry, consistent with the express exclusions, was upheld and the revenue's challenge failed. en-us Thu, 18 Jan 2024 00:00:00 +0530 Thu, 01 Feb 2024 07:43:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448856 Granite stone blocks and pieces were held to fall within Entry No. 109 of Schedule II Part A as "stone" and to be taxable at 5%, because the entry expressly covered the generic commodity while excluding only glazed stone, marble and marble chips. The court applied a plain reading of the tax entry and rejected a restrictive construction that would exclude granite in the absence of a specific carve-out. The Tribunal's view that unprocessed stones fall within the entry, consistent with the express exclusions, was upheld and the revenue's challenge failed. Case-Laws VAT and Sales Tax Thu, 18 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448856