https://www.taxtmi.com/caselaws?id=150708 Glass ampules are not "bottles" under entry 6(vii) of Schedule C to the Bombay Sales Tax Act, 1959. Classification of an unspecified commodity in a taxing entry depends on its popular commercial meaning rather than a scientific or technical description. Commercially, bottles are containers capable of closure with a cork or stopper, whereas ampules are hermetically sealed and opened by breaking the seal. The association of "empty bottles" with "corks" supports this construction under noscitur a sociis, indicating that the entry covers cork-capable bottles. Glass ampules therefore fall outside that specific entry and are subject to residuary classification. en-us Fri, 21 Jun 1974 00:00:00 +0530 Tue, 21 May 2013 16:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150708 Glass ampules are not "bottles" under entry 6(vii) of Schedule C to the Bombay Sales Tax Act, 1959. Classification of an unspecified commodity in a taxing entry depends on its popular commercial meaning rather than a scientific or technical description. Commercially, bottles are containers capable of closure with a cork or stopper, whereas ampules are hermetically sealed and opened by breaking the seal. The association of "empty bottles" with "corks" supports this construction under noscitur a sociis, indicating that the entry covers cork-capable bottles. Glass ampules therefore fall outside that specific entry and are subject to residuary classification. Case-Laws VAT and Sales Tax Fri, 21 Jun 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150708