https://www.taxtmi.com/caselaws?id=150001 Tin trays and tin calendars were not "hardware" within item No. 7 of the 5 April 1961 notification because the entry had to be construed in its commercial sense, not its widest dictionary meaning. The classification scheme showed hardware was confined to ordinary small base-metal goods such as building materials and allied articles, while machinery and spare parts were separately dealt with; items made of iron or other base metals were therefore not automatically hardware. As the goods did not answer the commercial description of hardware, they were taxable as unclassified items at the general rate under section 3 of the U.P. Sales Tax Act. en-us Tue, 01 Sep 1970 00:00:00 +0530 Tue, 07 May 2013 16:43:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150001 Tin trays and tin calendars were not "hardware" within item No. 7 of the 5 April 1961 notification because the entry had to be construed in its commercial sense, not its widest dictionary meaning. The classification scheme showed hardware was confined to ordinary small base-metal goods such as building materials and allied articles, while machinery and spare parts were separately dealt with; items made of iron or other base metals were therefore not automatically hardware. As the goods did not answer the commercial description of hardware, they were taxable as unclassified items at the general rate under section 3 of the U.P. Sales Tax Act. Case-Laws VAT and Sales Tax Tue, 01 Sep 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150001