https://www.taxtmi.com/caselaws?id=800063 Imported precision instruments classified under Parts D or E fall within the higher-rate entry for other imported goods where no concessional declaration is available; a restrictive interpretation limiting that entry to specifically named goods is unsustainable. The concessional rate for goods used in manufacture applies to any goods used within the State, including manufacturing aids and consumables, unless they constitute excluded plant and machinery. Precision instruments sold against Form XVII for manufacturing use therefore qualify for the concessional rate, while imported instruments otherwise remain subject to the higher rate. en-us Thu, 17 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800063 Imported precision instruments classified under Parts D or E fall within the higher-rate entry for other imported goods where no concessional declaration is available; a restrictive interpretation limiting that entry to specifically named goods is unsustainable. The concessional rate for goods used in manufacture applies to any goods used within the State, including manufacturing aids and consumables, unless they constitute excluded plant and machinery. Precision instruments sold against Form XVII for manufacturing use therefore qualify for the concessional rate, while imported instruments otherwise remain subject to the higher rate. Case-Laws VAT / Sales Tax Thu, 17 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800063