https://www.taxtmi.com/caselaws?id=154431 Glass marbles are not covered by item 123 of the First Schedule to the Andhra Pradesh General Sales Tax Act as "glassware" because tariff and schedule entries must be understood in their commercial or colloquial sense, not by dictionary meaning. Although made of glass, marbles have a specialised use and a distinct market identity and are not treated in trade as glassware. The principle applied is that a general entry cannot be stretched to cover a specialised article merely because of its material composition. On that basis, glass marbles were held outside the scope of the glassware entry. en-us Wed, 20 Feb 1985 00:00:00 +0530 Wed, 21 Aug 2013 12:49:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154431 Glass marbles are not covered by item 123 of the First Schedule to the Andhra Pradesh General Sales Tax Act as "glassware" because tariff and schedule entries must be understood in their commercial or colloquial sense, not by dictionary meaning. Although made of glass, marbles have a specialised use and a distinct market identity and are not treated in trade as glassware. The principle applied is that a general entry cannot be stretched to cover a specialised article merely because of its material composition. On that basis, glass marbles were held outside the scope of the glassware entry. Case-Laws VAT and Sales Tax Wed, 20 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154431