https://www.taxtmi.com/caselaws?id=155740 The notification taxed specified goods by name, including "glue" at 12%, but the term was applied in its ordinary and narrower sense. A synthetic adhesive made from chemical compounds, such as falcofix-SH, could not be expanded into that specific entry where the notification did not use a broader expression like "adhesive". In the absence of evidence that the product fell within the common meaning of glue, it remained outside the scheduled commodity and was taxable only under the residuary rate. en-us Fri, 18 Nov 1988 00:00:00 +0530 Sat, 07 Sep 2013 14:48:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155740 The notification taxed specified goods by name, including "glue" at 12%, but the term was applied in its ordinary and narrower sense. A synthetic adhesive made from chemical compounds, such as falcofix-SH, could not be expanded into that specific entry where the notification did not use a broader expression like "adhesive". In the absence of evidence that the product fell within the common meaning of glue, it remained outside the scheduled commodity and was taxable only under the residuary rate. Case-Laws VAT and Sales Tax Fri, 18 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155740