https://www.taxtmi.com/caselaws?id=754392 Exemption entries in Schedule I of the Rajasthan Value Added Tax Act, 2003 were construed strictly on their express language, and the phrase "sprayer including their parts and accessories" was not treated as covering power sprayers. As no specific Schedule I entry included power sprayers, they could not obtain exemption by broad interpretation. Goods not specifically covered by an exempt entry were treated as falling within the taxable schedules under the statutory scheme, with Schedule IV applying to agricultural implements other than those listed in Schedule I and Schedule V applying to goods not covered elsewhere. Power sprayers were therefore taxable under Schedule IV, and their parts and accessories under Schedule V. en-us Tue, 21 May 2024 00:00:00 +0530 Sun, 23 Jun 2024 23:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754392 Exemption entries in Schedule I of the Rajasthan Value Added Tax Act, 2003 were construed strictly on their express language, and the phrase "sprayer including their parts and accessories" was not treated as covering power sprayers. As no specific Schedule I entry included power sprayers, they could not obtain exemption by broad interpretation. Goods not specifically covered by an exempt entry were treated as falling within the taxable schedules under the statutory scheme, with Schedule IV applying to agricultural implements other than those listed in Schedule I and Schedule V applying to goods not covered elsewhere. Power sprayers were therefore taxable under Schedule IV, and their parts and accessories under Schedule V. Case-Laws VAT and Sales Tax Tue, 21 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754392