https://www.taxtmi.com/caselaws?id=152603 Trophies, shields, crests and mementoes made of metal were construed in their ordinary commercial sense, and articles qualify as "ornamental metalware" only if their primary purpose is decoration. Because these items were ordinarily bought to commemorate achievements, events or distinctions, their commemorative character was dominant and any decorative value was incidental. They therefore did not fall within entry 13 of Schedule E to the Bombay Sales Tax Act, 1959, and were assessable under the residuary entry instead. en-us Tue, 28 Nov 1978 00:00:00 +0530 Sat, 06 Jul 2013 18:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152603 Trophies, shields, crests and mementoes made of metal were construed in their ordinary commercial sense, and articles qualify as "ornamental metalware" only if their primary purpose is decoration. Because these items were ordinarily bought to commemorate achievements, events or distinctions, their commemorative character was dominant and any decorative value was incidental. They therefore did not fall within entry 13 of Schedule E to the Bombay Sales Tax Act, 1959, and were assessable under the residuary entry instead. Case-Laws VAT and Sales Tax Tue, 28 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152603