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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Court Clarifies Punctuation's Role in Tax Law Interpretation for Rexine Cloth Under Haryana VAT Act 2003.</h1> The Punjab and Haryana High Court addressed the classification of goods under the Haryana Value Added Tax Act, 2003, specifically rexine cloth. The court emphasized the significance of punctuation in legal texts, noting that punctuation marks like colons and conjunctions such as 'and' and 'or' can alter the interpretation of legal provisions. The court concluded that the condition of additional excise duty in lieu of sales tax applies only to certain goods listed after a punctuation break, not to all items in the entry. This interpretation was influenced by the historical structure of the entry prior to its amendment in 2005.
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