https://www.taxtmi.com/caselaws?id=150865 Glass containers were classified by their ordinary commercial meaning because the Act, rules and notification did not define "bottle". Containers fitted with screw tops or caps and used for articles such as vaseline, honey and face creams were held to be bottles, the absence of a narrow neck not being decisive, and their turnover was therefore exempt from tax as bottles rather than glassware. The use of the word "jar" in some sale bills did not change the true character of the goods or create estoppel, as no inconsistent taxable treatment was shown. en-us Mon, 14 Oct 1974 00:00:00 +0530 Thu, 23 May 2013 16:59:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150865 Glass containers were classified by their ordinary commercial meaning because the Act, rules and notification did not define "bottle". Containers fitted with screw tops or caps and used for articles such as vaseline, honey and face creams were held to be bottles, the absence of a narrow neck not being decisive, and their turnover was therefore exempt from tax as bottles rather than glassware. The use of the word "jar" in some sale bills did not change the true character of the goods or create estoppel, as no inconsistent taxable treatment was shown. Case-Laws VAT and Sales Tax Mon, 14 Oct 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150865