https://www.taxtmi.com/caselaws?id=101892 Sales tax entries must be construed in their common parlance sense, and the meaning of associated words in a composite entry must be read in context. Gold ornaments and finished gold articles bought for melting were held not to be "bullion and specie", because bullion means gold or silver in mass and specie means coin or metallic currency; they were therefore taxable at the general rate. For "water supply and sanitary fittings", the phrase was read with "fittings" to cover articles attached to a building or used as auxiliary fittings, not heavy underground mains, and the intended use of G.I. pipes required factual determination. The pipes issue was remanded for fresh consideration. en-us Mon, 15 Oct 1979 00:00:00 +0530 Mon, 30 Jun 2014 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101892 Sales tax entries must be construed in their common parlance sense, and the meaning of associated words in a composite entry must be read in context. Gold ornaments and finished gold articles bought for melting were held not to be "bullion and specie", because bullion means gold or silver in mass and specie means coin or metallic currency; they were therefore taxable at the general rate. For "water supply and sanitary fittings", the phrase was read with "fittings" to cover articles attached to a building or used as auxiliary fittings, not heavy underground mains, and the intended use of G.I. pipes required factual determination. The pipes issue was remanded for fresh consideration. Case-Laws VAT and Sales Tax Mon, 15 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101892