https://www.taxtmi.com/caselaws?id=150620 Where a taxing entry uses the term "cement" without definition, it must be construed in its ordinary commercial sense, as understood in trade and by consumers. On that approach, white cement and refractory cement were treated as special varieties of ordinary cement used for similar purposes and therefore included within the entry for cement. The later amendment expressly referring to white cement was only clarificatory and did not indicate prior exclusion. As a result, white cement and refractory cement fell within "cement" and were taxable at the notified rate of 7 per cent. en-us Fri, 22 Feb 1974 00:00:00 +0530 Mon, 20 May 2013 15:02:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150620 Where a taxing entry uses the term "cement" without definition, it must be construed in its ordinary commercial sense, as understood in trade and by consumers. On that approach, white cement and refractory cement were treated as special varieties of ordinary cement used for similar purposes and therefore included within the entry for cement. The later amendment expressly referring to white cement was only clarificatory and did not indicate prior exclusion. As a result, white cement and refractory cement fell within "cement" and were taxable at the notified rate of 7 per cent. Case-Laws VAT and Sales Tax Fri, 22 Feb 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150620