https://www.taxtmi.com/caselaws?id=157983 An iron trunk box was construed as a "container" for entry 19 of Schedule I to the Andhra Pradesh General Sales Tax Act, 1957. The Court applied the ordinary commercial meaning of the term, reading it in context as a receptacle used to contain, enclose, and carry articles. Because an iron trunk box serves as a receptacle in which articles are placed, covered, enclosed, and transported, it falls within that entry and is excluded from treatment as general goods under section 5(1) of the Act. en-us Mon, 14 Nov 1994 00:00:00 +0530 Mon, 14 Oct 2013 16:45:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157983 An iron trunk box was construed as a "container" for entry 19 of Schedule I to the Andhra Pradesh General Sales Tax Act, 1957. The Court applied the ordinary commercial meaning of the term, reading it in context as a receptacle used to contain, enclose, and carry articles. Because an iron trunk box serves as a receptacle in which articles are placed, covered, enclosed, and transported, it falls within that entry and is excluded from treatment as general goods under section 5(1) of the Act. Case-Laws VAT and Sales Tax Mon, 14 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157983