https://www.taxtmi.com/caselaws?id=150867 Small nails used as shoe material were treated as taxable hardware under the relevant notification because the term "hardware" was construed according to settled trade usage and earlier Division Bench authority, which had already included small base-metal items such as nails within that description. Applying that ordinary commercial understanding, the commodity fell within the notification's scope and remained taxable as hardware in favour of the Revenue. en-us Fri, 29 Mar 1974 00:00:00 +0530 Thu, 23 May 2013 17:05:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150867 Small nails used as shoe material were treated as taxable hardware under the relevant notification because the term "hardware" was construed according to settled trade usage and earlier Division Bench authority, which had already included small base-metal items such as nails within that description. Applying that ordinary commercial understanding, the commodity fell within the notification's scope and remained taxable as hardware in favour of the Revenue. Case-Laws VAT and Sales Tax Fri, 29 Mar 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150867