https://www.taxtmi.com/caselaws?id=149741 Kitchen-knives and penknives were not covered by the composite notification entry for "mill-stores and hardware" because the meaning of "hardware" had to be read in context with the associated words and the category created by the entry as a whole. Applying contextual interpretation, the term was confined to goods of the kind contemplated by that notification and did not extend to these knives. As the notification did not apply, the turnover was taxable under the general charging provision at the general rate of 2 per cent under section 3 of the U.P. Sales Tax Act, in favour of the assessee. en-us Tue, 02 Dec 1969 00:00:00 +0530 Thu, 02 May 2013 18:08:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149741 Kitchen-knives and penknives were not covered by the composite notification entry for "mill-stores and hardware" because the meaning of "hardware" had to be read in context with the associated words and the category created by the entry as a whole. Applying contextual interpretation, the term was confined to goods of the kind contemplated by that notification and did not extend to these knives. As the notification did not apply, the turnover was taxable under the general charging provision at the general rate of 2 per cent under section 3 of the U.P. Sales Tax Act, in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 02 Dec 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149741