https://www.taxtmi.com/caselaws?id=149856 A composite sales tax entry must be read as a whole in its commercial sense, and an item falls within it only if it shares the common commercial genus of the associated goods. On that approach, iron weights and measures were held not to fall within "mill-stores and hardware", because hardware could not be read as extending to every article made of iron or metal; the goods were treated as metal wares, with tax applying at the rate under the later notification for the subsequent period. en-us Sun, 21 Mar 1971 00:00:00 +0530 Sat, 04 May 2013 14:38:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149856 A composite sales tax entry must be read as a whole in its commercial sense, and an item falls within it only if it shares the common commercial genus of the associated goods. On that approach, iron weights and measures were held not to fall within "mill-stores and hardware", because hardware could not be read as extending to every article made of iron or metal; the goods were treated as metal wares, with tax applying at the rate under the later notification for the subsequent period. Case-Laws VAT and Sales Tax Sun, 21 Mar 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149856