https://www.taxtmi.com/caselaws?id=150007 A fiscal sales tax notification must be construed in its commercial sense, not by the widest dictionary meaning. On that approach, "glassware" covers finished glass articles ordinarily sold to consumers, not glass rods and glass tubes sold as raw material for further manufacture and remaining semi-manufactured goods. The surrounding entries also supported a finished-goods reading, and the wider revenue construction was rejected because it would create double taxation at successive stages under a single-point levy scheme. The Hindi expression "kanch ka saman" was treated as carrying the same commercial meaning, so there was no real conflict with the English text. Glass rods and glass tubes therefore fell outside the notification and were taxable as unclassified items at the general rate. en-us Mon, 02 Feb 1970 00:00:00 +0530 Tue, 07 May 2013 17:24:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150007 A fiscal sales tax notification must be construed in its commercial sense, not by the widest dictionary meaning. On that approach, "glassware" covers finished glass articles ordinarily sold to consumers, not glass rods and glass tubes sold as raw material for further manufacture and remaining semi-manufactured goods. The surrounding entries also supported a finished-goods reading, and the wider revenue construction was rejected because it would create double taxation at successive stages under a single-point levy scheme. The Hindi expression "kanch ka saman" was treated as carrying the same commercial meaning, so there was no real conflict with the English text. Glass rods and glass tubes therefore fell outside the notification and were taxable as unclassified items at the general rate. Case-Laws VAT and Sales Tax Mon, 02 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150007