https://www.taxtmi.com/caselaws?id=155543 Rims used in wheels of cycles and other vehicles were treated as falling within the specific CST entry covering "wheels, tyres, axles and wheel sets" rather than the residuary entry. The reasoning was that rims are an integral component of a wheel, or at least of a wheel set, and the specific entry was not displaced merely because rims were not separately named. In the absence of any competing specific entry, the term "wheel" was given its ordinary commercial meaning, and the interpretation favourable to the taxpayer was preferred where the construction was plausible. On that basis, the residuary entry was not applied. en-us Sat, 11 Jul 1987 00:00:00 +0530 Thu, 05 Sep 2013 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155543 Rims used in wheels of cycles and other vehicles were treated as falling within the specific CST entry covering "wheels, tyres, axles and wheel sets" rather than the residuary entry. The reasoning was that rims are an integral component of a wheel, or at least of a wheel set, and the specific entry was not displaced merely because rims were not separately named. In the absence of any competing specific entry, the term "wheel" was given its ordinary commercial meaning, and the interpretation favourable to the taxpayer was preferred where the construction was plausible. On that basis, the residuary entry was not applied. Case-Laws VAT and Sales Tax Sat, 11 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155543