https://www.taxtmi.com/caselaws?id=157844 Surgical cotton was treated as falling within the ordinary commercial meaning of "all kinds of cotton" in the relevant notification, because the omission of the words "in its manufactured or unmanufactured state" did not narrow the entry and the commodity retained its essential identity as cotton. The words "that is to say" were not confined to raw cotton alone, and the entry was wide enough to include cotton waste as well. Surgical cotton was also not a pharmaceutical preparation, since it was dressing material rather than a preparation of medicinal drugs. A commodity covered by the specific cotton entry could not be assessed under the residuary rate. en-us Wed, 23 Mar 1994 00:00:00 +0530 Fri, 11 Oct 2013 14:35:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157844 Surgical cotton was treated as falling within the ordinary commercial meaning of "all kinds of cotton" in the relevant notification, because the omission of the words "in its manufactured or unmanufactured state" did not narrow the entry and the commodity retained its essential identity as cotton. The words "that is to say" were not confined to raw cotton alone, and the entry was wide enough to include cotton waste as well. Surgical cotton was also not a pharmaceutical preparation, since it was dressing material rather than a preparation of medicinal drugs. A commodity covered by the specific cotton entry could not be assessed under the residuary rate. Case-Laws VAT and Sales Tax Wed, 23 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157844