https://www.taxtmi.com/caselaws?id=140084 Undefined taxing entries must be construed in their ordinary and popular sense, not by the material of the article. Applying that test, an item is covered if it answers the commercial description used in the schedule in common parlance and is an easily portable article used for carrying clothes on a journey. On that reasoning, steel trunks of suitable size and portability fell within the expression "suit-cases" in entry 12 of Schedule E and were excluded from the residuary entry 22. en-us Wed, 18 Nov 1964 00:00:00 +0530 Thu, 18 Apr 2013 13:08:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=140084 Undefined taxing entries must be construed in their ordinary and popular sense, not by the material of the article. Applying that test, an item is covered if it answers the commercial description used in the schedule in common parlance and is an easily portable article used for carrying clothes on a journey. On that reasoning, steel trunks of suitable size and portability fell within the expression "suit-cases" in entry 12 of Schedule E and were excluded from the residuary entry 22. Case-Laws VAT and Sales Tax Wed, 18 Nov 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=140084