https://www.taxtmi.com/caselaws?id=150636 Where a taxing entry uses an undefined commercial term, the expression must be construed in its ordinary trade parlance rather than by an expansive functional meaning. The court held that "cutlery" in the relevant notification referred in trade usage to knives and cutting implements, while table forks and spoons formed a different commercial category. On that basis, a spoon was not included in cutlery and did not fall within the entry covering crockery, cutlery, China and porcelain ware; the revenue's classification was upheld. en-us Wed, 14 Nov 1973 00:00:00 +0530 Mon, 20 May 2013 16:13:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150636 Where a taxing entry uses an undefined commercial term, the expression must be construed in its ordinary trade parlance rather than by an expansive functional meaning. The court held that "cutlery" in the relevant notification referred in trade usage to knives and cutting implements, while table forks and spoons formed a different commercial category. On that basis, a spoon was not included in cutlery and did not fall within the entry covering crockery, cutlery, China and porcelain ware; the revenue's classification was upheld. Case-Laws VAT and Sales Tax Wed, 14 Nov 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150636