https://www.taxtmi.com/caselaws?id=155173 Tariff entries must be read in context, and wider words may be confined by associated words indicating the class of goods intended to be covered. On that construction, the expression covering "all types of sanitary goods and fittings and all types of pipes and pipe fittings" applied to pipes and fittings meant for sanitary use. Rubber hose pipes, not ordinarily used for sanitary purposes and not articles fitted or fixed to a building in the relevant sense, did not fall within the specific entry. They therefore attracted the residual category and were taxable at the general rate rather than the higher specific rate. en-us Mon, 26 Mar 1984 00:00:00 +0530 Sat, 31 Aug 2013 18:41:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155173 Tariff entries must be read in context, and wider words may be confined by associated words indicating the class of goods intended to be covered. On that construction, the expression covering "all types of sanitary goods and fittings and all types of pipes and pipe fittings" applied to pipes and fittings meant for sanitary use. Rubber hose pipes, not ordinarily used for sanitary purposes and not articles fitted or fixed to a building in the relevant sense, did not fall within the specific entry. They therefore attracted the residual category and were taxable at the general rate rather than the higher specific rate. Case-Laws VAT and Sales Tax Mon, 26 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155173