TMI BlogScope of the word "partly" in Note 1 of Chapter 71 of GST TariffX X X X Extracts X X X X X X X X Extracts X X X X ..... To what extent would the word partly connote the percentage of value or quantity by bulk in an item in which precious metal was being used ? This is being asked in context of Chapter 71 of the GST Tariff. Note 1 of Chapter 71 has the phrase made wholly or partly of precious metal - in this frame, what would the word partly connote ? - Reply By KASTURI SETHI - The Reply = Sh.Gautam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Godhwani Ji, This is an extract from legal dictionary based on Supreme Court judgements. It may be useful. Source : A book titled, Supreme Court Words phrases (Third Edition) compiled by Surendra Malik and Sumeet Malik published by Eastern Book Company at page 1311 The word, ''part'' means an appreciable amount and not an insignificant one. The 'part' in ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her words, must be substantial part. What is substantial would depend upon the facts and circumstances of each case. MCD Vs. Children Book Trust 1992 (4) TMI 237 - SUPREME COURT Date of decision : 21.4.1992 More comprehensive meaning, essence and message have been given at page 1311 in the above dictionary. Worth perusal. It is an absolutely must to arrive at correct classification of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods. - Reply By Shilpi Jain - The Reply = Knowing the goods in question can help in better answering your query - Reply By KASTURI SETHI - The Reply = Regarding the goods in question, this query is linked to Issue ID 118951 . - Scope of the word "partly" in Note 1 of Chapter 71 of GST Tariff - Query Started By: - Gautam Godhwani Dated:- 25-1-2024 Last Replied Date:- 10-2-2024 Goods and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Services Tax - GST - Got 3 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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