https://www.taxtmi.com/caselaws?id=149740 In construing an undefined fiscal entry, the commercial or trade understanding of the expression governs, not dictionary meaning alone or the fact that goods are made of base metal. Applying that test, steel trunks were held not to fall within the commercial class of "hardware" or mill-stores, as those trades ordinarily cover small metal articles such as nuts, bolts, hinges and rivets. The higher sales tax rate applicable to hardware therefore did not apply to steel trunks, and their turnover was not taxable at the enhanced rate. en-us Thu, 13 Nov 1969 00:00:00 +0530 Thu, 02 May 2013 18:05:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149740 In construing an undefined fiscal entry, the commercial or trade understanding of the expression governs, not dictionary meaning alone or the fact that goods are made of base metal. Applying that test, steel trunks were held not to fall within the commercial class of "hardware" or mill-stores, as those trades ordinarily cover small metal articles such as nuts, bolts, hinges and rivets. The higher sales tax rate applicable to hardware therefore did not apply to steel trunks, and their turnover was not taxable at the enhanced rate. Case-Laws VAT and Sales Tax Thu, 13 Nov 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149740