https://www.taxtmi.com/caselaws?id=152101 Where a statutory expression is undefined, it is construed according to its ordinary commercial meaning and common parlance. Applying that approach, cable drums used to wind and transport aluminium cables were treated as packing material because they kept the cables intact and were the usual means of packing and carriage. The analysis also noted that the department had treated similar drums as packing material in another matter. On that basis, the concession in tax was correctly allowed for the cable drums used with the aluminium cables. en-us Mon, 06 Mar 1978 00:00:00 +0530 Mon, 24 Jun 2013 16:45:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152101 Where a statutory expression is undefined, it is construed according to its ordinary commercial meaning and common parlance. Applying that approach, cable drums used to wind and transport aluminium cables were treated as packing material because they kept the cables intact and were the usual means of packing and carriage. The analysis also noted that the department had treated similar drums as packing material in another matter. On that basis, the concession in tax was correctly allowed for the cable drums used with the aluminium cables. Case-Laws VAT and Sales Tax Mon, 06 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152101