https://www.taxtmi.com/caselaws?id=150778 An exemption notification using the term "brasswares" was construed in its ordinary trade sense, not in a technical or scientific metallurgical sense. On the materials before the Court, gilet, German silver, kansa and phool were understood in commerce as forms of brassware, and the language of the notification indicated a broad commercial category rather than a narrow definition. The petitioners were therefore held entitled to sales tax exemption for those varieties. en-us Mon, 24 Mar 1975 00:00:00 +0530 Wed, 22 May 2013 16:10:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150778 An exemption notification using the term "brasswares" was construed in its ordinary trade sense, not in a technical or scientific metallurgical sense. On the materials before the Court, gilet, German silver, kansa and phool were understood in commerce as forms of brassware, and the language of the notification indicated a broad commercial category rather than a narrow definition. The petitioners were therefore held entitled to sales tax exemption for those varieties. Case-Laws VAT and Sales Tax Mon, 24 Mar 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150778