https://www.taxtmi.com/caselaws?id=141049 The expression "stainless steel articles" in entry 20 of Schedule E to the Bombay Sales Tax Act was construed in its ordinary and comprehensive sense, and that meaning was held to include stainless steel utensils. The entry did not expressly exclude utensils; the only express exclusion concerned articles used as parts of industrial machinery or plant. The later amendment substituting the words "steel articles including utensils" was treated as clarificatory and not as creating a new taxable category. On that construction, stainless steel utensils fell within entry 20 and not the residuary entry 22, so the reference was answered in favour of the Revenue. en-us Thu, 14 Oct 1965 00:00:00 +0530 Thu, 18 Apr 2013 14:29:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=141049 The expression "stainless steel articles" in entry 20 of Schedule E to the Bombay Sales Tax Act was construed in its ordinary and comprehensive sense, and that meaning was held to include stainless steel utensils. The entry did not expressly exclude utensils; the only express exclusion concerned articles used as parts of industrial machinery or plant. The later amendment substituting the words "steel articles including utensils" was treated as clarificatory and not as creating a new taxable category. On that construction, stainless steel utensils fell within entry 20 and not the residuary entry 22, so the reference was answered in favour of the Revenue. Case-Laws VAT and Sales Tax Thu, 14 Oct 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=141049