https://www.taxtmi.com/caselaws?id=149950 "Gunny bags" under the Mysore Sales Tax Act was construed in its trade and commercial sense because the term was undefined. Bags made of jute do not qualify merely by reason of the material used; the relevant test is whether they are recognised in commerce as gunny bags. Jute hand-bags, being articles meant to be carried by hand and not packing bags, were not so described in commercial usage. On that basis, they were held outside the proviso and the reassessment applying the higher tax rate was upheld against the assessee. en-us Sat, 27 Feb 1971 00:00:00 +0530 Mon, 06 May 2013 16:25:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149950 "Gunny bags" under the Mysore Sales Tax Act was construed in its trade and commercial sense because the term was undefined. Bags made of jute do not qualify merely by reason of the material used; the relevant test is whether they are recognised in commerce as gunny bags. Jute hand-bags, being articles meant to be carried by hand and not packing bags, were not so described in commercial usage. On that basis, they were held outside the proviso and the reassessment applying the higher tax rate was upheld against the assessee. Case-Laws VAT and Sales Tax Sat, 27 Feb 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149950