By using the word “including“ in entry 28, the Legislature did ...

Legislature Clarifies Entry 28: "Including" Limits Scope to X-Ray Films, Excludes General Film Categories.

August 14, 2014

Case Laws VAT and Sales Tax HC

By using the word “including“ in entry 28, the Legislature did not wish to include an article which would normally be covered by the general terms “films of all kinds“ but to give an exhaustive meaning to the words “films of all kinds“ by clarifying and indicating the nature of film by referring to X-ray films. - HC

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By using the word “including“ in entry 28, the Legislature did ...

Legislature Clarifies Entry 28: "Including" Limits Scope to X-Ray Films, Excludes General Film Categories.

August 14, 2014

Case Laws VAT and Sales Tax HC

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