https://www.taxtmi.com/caselaws?id=153279 Copper strips were held to fall within the broad wording of entry 27 in Schedule II Part A to the Gujarat Sales Tax Act, 1969, rather than the residuary entry in Schedule III. The interpretation of the entry was not confined to the specific articles named in it, and the omission of copper strips by name did not require their treatment as residuary goods. Applying the ordinary and metallurgical meanings of the terms, a strip could reasonably be understood within the broader sense of a bar, and the Tribunal erred in treating the distinction as decisive. The separate iron and steel entry did not compel a narrower construction of entry 27. en-us Fri, 18 Dec 1981 00:00:00 +0530 Sat, 20 Jul 2013 17:03:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153279 Copper strips were held to fall within the broad wording of entry 27 in Schedule II Part A to the Gujarat Sales Tax Act, 1969, rather than the residuary entry in Schedule III. The interpretation of the entry was not confined to the specific articles named in it, and the omission of copper strips by name did not require their treatment as residuary goods. Applying the ordinary and metallurgical meanings of the terms, a strip could reasonably be understood within the broader sense of a bar, and the Tribunal erred in treating the distinction as decisive. The separate iron and steel entry did not compel a narrower construction of entry 27. Case-Laws VAT and Sales Tax Fri, 18 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153279