https://www.taxtmi.com/caselaws?id=153355 Aluminium rods are not covered by entry 64 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, because taxing entries must be construed in their ordinary commercial sense. In metal trade usage, rods are distinct from bars: rods are understood as long round pieces, while bars generally have a non-round cross-section. The later insertion of "rods and wire rods" into entry 64 supported this narrower reading. The court also rejected a construction that would treat the entry as covering all aluminium articles, since that would undermine the specific items listed and the scheme of the single-point levy. The goods were therefore taxable under the general charging provision, not the special levy. en-us Thu, 17 Sep 1981 00:00:00 +0530 Mon, 22 Jul 2013 17:39:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153355 Aluminium rods are not covered by entry 64 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, because taxing entries must be construed in their ordinary commercial sense. In metal trade usage, rods are distinct from bars: rods are understood as long round pieces, while bars generally have a non-round cross-section. The later insertion of "rods and wire rods" into entry 64 supported this narrower reading. The court also rejected a construction that would treat the entry as covering all aluminium articles, since that would undermine the specific items listed and the scheme of the single-point levy. The goods were therefore taxable under the general charging provision, not the special levy. Case-Laws VAT and Sales Tax Thu, 17 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153355