https://www.taxtmi.com/caselaws?id=151598 Classification entries under a sales tax statute are construed in their popular and commercial sense. Old gold ornaments melted and remade into fresh ornaments were treated as gold in commercial parlance and therefore fell within the bullion entry; the revenue's wider reading failed. G.I. pipes were not covered by the expression "water supply and sanitary fittings" because sanitary fittings refer to sanitary appliances and accessories fixed to a building, and pipes merely connected with water supply do not answer that description. Both classifications were resolved in favour of the assessee, and the tax revision was dismissed. en-us Mon, 13 Feb 1978 00:00:00 +0530 Fri, 07 Jun 2013 17:43:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151598 Classification entries under a sales tax statute are construed in their popular and commercial sense. Old gold ornaments melted and remade into fresh ornaments were treated as gold in commercial parlance and therefore fell within the bullion entry; the revenue's wider reading failed. G.I. pipes were not covered by the expression "water supply and sanitary fittings" because sanitary fittings refer to sanitary appliances and accessories fixed to a building, and pipes merely connected with water supply do not answer that description. Both classifications were resolved in favour of the assessee, and the tax revision was dismissed. Case-Laws VAT and Sales Tax Mon, 13 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151598