Ordinary character and normal use can bring goods within an exemption notification even if they have other possible uses.

T-squares and drawing-boards were treated as falling within the notified expression "mathematical survey instruments" for sales tax exemption. Their description in the Irrigation Department Manual as survey and mathematical instruments, together with their ordinary and normal use for survey and mathematical purposes, brought them within the exempt class. The fact that they could also be used for other purposes did not exclude them from the notification where their essential character and predominant use matched the notified description. The reference was answered in favour of the assessee, and the exemption applied.

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Issues: Whether T-squares and drawing-boards fell within the expression "mathematical survey instruments" so as to qualify for exemption under the relevant notification.

Analysis: The relevant notification exempted mathematical survey instruments from sales tax. The items in question were described in the Irrigation Department Manual as "survey and mathematical instruments", and their normal use was found to be for survey and mathematical purposes. The mere fact that they could also be used for other purposes did not take them outside the exempt class where their ordinary character and use brought them within the expression used in the notification.

Conclusion: T-squares and drawing-boards were held to fall within the exempt category of mathematical survey instruments, and the reference was answered in favour of the assessee.

Ratio Decidendi: For exemption under a notification, the ordinary character and normal use of an article may determine whether it falls within the notified description, even if the article has other possible uses.

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