https://www.taxtmi.com/caselaws?id=152517 The residuary sales tax entry applies only where no specific entry covers the goods. On an ordinary and dictionary reading, the expression "all types of crockery" was held wide enough to include jars (jarni) made of baked clay, and the phrase "all types" reinforced an inclusive construction. The view that crockery is confined to tableware alone was rejected. The disputed jars were therefore treated as falling within the specific taxable entry in Part II of Schedule II, and not within the residuary entry. en-us Sat, 05 Aug 1978 00:00:00 +0530 Fri, 05 Jul 2013 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152517 The residuary sales tax entry applies only where no specific entry covers the goods. On an ordinary and dictionary reading, the expression "all types of crockery" was held wide enough to include jars (jarni) made of baked clay, and the phrase "all types" reinforced an inclusive construction. The view that crockery is confined to tableware alone was rejected. The disputed jars were therefore treated as falling within the specific taxable entry in Part II of Schedule II, and not within the residuary entry. Case-Laws VAT and Sales Tax Sat, 05 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152517