https://www.taxtmi.com/caselaws?id=152077 Where a taxing entry does not define the commodity, classification turns on its popular and commercial meaning. A butter churn, being specially designed dairy machinery with a gear-box, motor and mild steel frame forming a composite machine, is not treated as a stainless steel article merely because it contains steel components and falls outside the entry. A weigh bowl, by contrast, is regarded as an ordinary stainless steel article comparable to a household utensil and falls within the entry. The stated principle is that composite machinery is not to be classified as a stainless steel article, while ordinary stainless steel utensils or similar articles are covered. en-us Thu, 27 Oct 1977 00:00:00 +0530 Mon, 24 Jun 2013 14:29:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152077 Where a taxing entry does not define the commodity, classification turns on its popular and commercial meaning. A butter churn, being specially designed dairy machinery with a gear-box, motor and mild steel frame forming a composite machine, is not treated as a stainless steel article merely because it contains steel components and falls outside the entry. A weigh bowl, by contrast, is regarded as an ordinary stainless steel article comparable to a household utensil and falls within the entry. The stated principle is that composite machinery is not to be classified as a stainless steel article, while ordinary stainless steel utensils or similar articles are covered. Case-Laws VAT and Sales Tax Thu, 27 Oct 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152077