https://www.taxtmi.com/caselaws?id=151195 Expressions in a tax exemption notification must be construed in their ordinary and commercial sense as understood in trade and by consumers. Applying that rule, razors were held not to be knives, because the two articles are not interchangeable: knives are ordinarily used for cutting items such as food, while razors are used for shaving or cutting hair. The exemption could not be enlarged by analogy or strained interpretation. Accordingly, turnover from razors did not qualify for exemption under the notification, and the reference was answered in favour of the Revenue. en-us Fri, 25 Apr 1975 00:00:00 +0530 Sat, 01 Jun 2013 14:40:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151195 Expressions in a tax exemption notification must be construed in their ordinary and commercial sense as understood in trade and by consumers. Applying that rule, razors were held not to be knives, because the two articles are not interchangeable: knives are ordinarily used for cutting items such as food, while razors are used for shaving or cutting hair. The exemption could not be enlarged by analogy or strained interpretation. Accordingly, turnover from razors did not qualify for exemption under the notification, and the reference was answered in favour of the Revenue. Case-Laws VAT and Sales Tax Fri, 25 Apr 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151195