https://www.taxtmi.com/caselaws?id=150812 Glass sheets were not treated as "glassware" for sales tax classification purposes and instead fell within the residuary entry. The governing test was the commercial or trade parlance meaning of the commodity, not the dictionary meaning, unless trade evidence was unavailable. On the evidence before the taxing authority, traders and manufacturers regarded "glass" and "glassware" as distinct categories, and sheet glass was not included within "glassware". That factual finding accorded with established principles of commercial interpretation of entries in sales tax schedules, so the commodity was classified under the residuary schedule entry rather than the specific glassware entry. en-us Fri, 28 Feb 1975 00:00:00 +0530 Thu, 23 May 2013 10:46:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150812 Glass sheets were not treated as "glassware" for sales tax classification purposes and instead fell within the residuary entry. The governing test was the commercial or trade parlance meaning of the commodity, not the dictionary meaning, unless trade evidence was unavailable. On the evidence before the taxing authority, traders and manufacturers regarded "glass" and "glassware" as distinct categories, and sheet glass was not included within "glassware". That factual finding accorded with established principles of commercial interpretation of entries in sales tax schedules, so the commodity was classified under the residuary schedule entry rather than the specific glassware entry. Case-Laws VAT and Sales Tax Fri, 28 Feb 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150812