https://www.taxtmi.com/caselaws?id=153621 Taxing entries must be construed in their ordinary commercial sense, as understood in common parlance and trade usage. Applying that test, spark plugs used in internal combustion engines were held not to be electrical goods merely because they function within a vehicle's electrical system. The article noted that analogous items such as batteries and welding electrodes had also been treated as outside that class, and a later separate entry for spark plugs was mentioned only as contextual support. Spark plugs were therefore treated as general goods, and the assessee's position was accepted. en-us Mon, 29 Nov 1982 00:00:00 +0530 Thu, 25 Jul 2013 18:02:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153621 Taxing entries must be construed in their ordinary commercial sense, as understood in common parlance and trade usage. Applying that test, spark plugs used in internal combustion engines were held not to be electrical goods merely because they function within a vehicle's electrical system. The article noted that analogous items such as batteries and welding electrodes had also been treated as outside that class, and a later separate entry for spark plugs was mentioned only as contextual support. Spark plugs were therefore treated as general goods, and the assessee's position was accepted. Case-Laws VAT and Sales Tax Mon, 29 Nov 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153621