https://www.taxtmi.com/caselaws?id=152505 The expression "other articles made of rubber" in entry 36 of Part II of Schedule II to the M.P. General Sales Tax Act was given its ordinary and wide meaning because the Act did not define "article" or "rubber". The Court held that the entry was intended to cover all kinds of rubber articles, including raw material and finished goods, and that the specific items listed followed by the wider residual wording showed an expansive legislative intent. Sales of rubber used for retreading tyres were therefore covered by entry 36 and taxable under that entry, rather than under the residuary entry. en-us Fri, 04 Mar 1977 00:00:00 +0530 Fri, 05 Jul 2013 16:44:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152505 The expression "other articles made of rubber" in entry 36 of Part II of Schedule II to the M.P. General Sales Tax Act was given its ordinary and wide meaning because the Act did not define "article" or "rubber". The Court held that the entry was intended to cover all kinds of rubber articles, including raw material and finished goods, and that the specific items listed followed by the wider residual wording showed an expansive legislative intent. Sales of rubber used for retreading tyres were therefore covered by entry 36 and taxable under that entry, rather than under the residuary entry. Case-Laws VAT and Sales Tax Fri, 04 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152505