https://www.taxtmi.com/caselaws?id=151003 Undefined taxing entries must be construed according to common parlance and trade understanding. Thermometers, lactometers, syringes, eye-wash glasses and measuring glasses were not regarded as glassware under the relevant taxable-goods entry because their commercial identity and use did not ordinarily fall within that description, even where glass formed part of the articles. Plastic rubbers and plastic pieces were treated as taxable plastic articles at the applicable rate. Small turnover or hardship from reassessment cannot justify annulment where tax liability is otherwise established. The glassware contention succeeded, while the hardship-based challenge to assessments of plastic goods failed. en-us Tue, 30 Sep 1975 00:00:00 +0530 Mon, 27 May 2013 12:34:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151003 Undefined taxing entries must be construed according to common parlance and trade understanding. Thermometers, lactometers, syringes, eye-wash glasses and measuring glasses were not regarded as glassware under the relevant taxable-goods entry because their commercial identity and use did not ordinarily fall within that description, even where glass formed part of the articles. Plastic rubbers and plastic pieces were treated as taxable plastic articles at the applicable rate. Small turnover or hardship from reassessment cannot justify annulment where tax liability is otherwise established. The glassware contention succeeded, while the hardship-based challenge to assessments of plastic goods failed. Case-Laws VAT and Sales Tax Tue, 30 Sep 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151003