https://www.taxtmi.com/caselaws?id=157680 Undefined commodity descriptions in a sales tax schedule are construed in their common or commercial sense as understood in trade, not by dictionary or technical meaning. Applying that test, ordinary glassware covers articles such as tumblers, dishes and plates, while glass bottles and phials are not ordinarily treated in trade as glassware or sold as such. The legislative scheme, which separately listed other glass articles without expressly including bottles or phials, supported that interpretation. On that construction, glass bottles and phials fall outside entry 111 of the Kerala General Sales Tax Act, 1963 and are taxable only as unclassified goods at the general rate. en-us Mon, 17 Jun 1991 00:00:00 +0530 Wed, 09 Oct 2013 14:03:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157680 Undefined commodity descriptions in a sales tax schedule are construed in their common or commercial sense as understood in trade, not by dictionary or technical meaning. Applying that test, ordinary glassware covers articles such as tumblers, dishes and plates, while glass bottles and phials are not ordinarily treated in trade as glassware or sold as such. The legislative scheme, which separately listed other glass articles without expressly including bottles or phials, supported that interpretation. On that construction, glass bottles and phials fall outside entry 111 of the Kerala General Sales Tax Act, 1963 and are taxable only as unclassified goods at the general rate. Case-Laws VAT and Sales Tax Mon, 17 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157680