https://www.taxtmi.com/caselaws?id=154423 Glass sheets were held to fall within the specific sales tax entry covering goods made of glass, not the residuary category, because they are finished goods of glass rather than mere raw material. The Court applied the ordinary and commercial meaning of the entry's language and declined to narrow it by ejusdem generis, especially since the same entry separately referred to glassware. The classification therefore turned on the plain scope of the taxing entry, which was held broad enough to include plain glass sheets. en-us Tue, 24 Sep 1985 00:00:00 +0530 Wed, 21 Aug 2013 10:03:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154423 Glass sheets were held to fall within the specific sales tax entry covering goods made of glass, not the residuary category, because they are finished goods of glass rather than mere raw material. The Court applied the ordinary and commercial meaning of the entry's language and declined to narrow it by ejusdem generis, especially since the same entry separately referred to glassware. The classification therefore turned on the plain scope of the taxing entry, which was held broad enough to include plain glass sheets. Case-Laws VAT and Sales Tax Tue, 24 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154423