https://www.taxtmi.com/caselaws?id=149805 Fiscal entries describing goods must be construed in their ordinary commercial sense, and a wider meaning cannot be adopted to bring an article into a higher-tax category. Iron buckets were not shown to fall within the recognised trade category of "hardware and mill-stores", and the later 1963 notification supported the view that such goods were not earlier covered by that entry. They were therefore taxable only as unclassified goods at the lower rate under section 3 prior to 1 June 1963, in favour of the assessee. en-us Wed, 18 Feb 1970 00:00:00 +0530 Fri, 03 May 2013 17:57:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149805 Fiscal entries describing goods must be construed in their ordinary commercial sense, and a wider meaning cannot be adopted to bring an article into a higher-tax category. Iron buckets were not shown to fall within the recognised trade category of "hardware and mill-stores", and the later 1963 notification supported the view that such goods were not earlier covered by that entry. They were therefore taxable only as unclassified goods at the lower rate under section 3 prior to 1 June 1963, in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 18 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149805