https://www.taxtmi.com/caselaws?id=158033 A taxing entry for domestic and commercial electrical appliances must be read in its ordinary commercial sense and limited to goods of the same genus as the illustrative items listed. A high-pressure hydraulic washing plant used for service stations, transport companies and factories was treated as machinery, not as a domestic or commercial appliance, because it did not answer that ordinary description. The later insertion of a separate entry for machinery operated by electricity reinforced that electrically driven machinery was outside the appliance entry. The washing plant therefore fell to the residuary entry rather than the specific appliance entry. en-us Fri, 27 Jan 1995 00:00:00 +0530 Tue, 15 Oct 2013 14:19:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158033 A taxing entry for domestic and commercial electrical appliances must be read in its ordinary commercial sense and limited to goods of the same genus as the illustrative items listed. A high-pressure hydraulic washing plant used for service stations, transport companies and factories was treated as machinery, not as a domestic or commercial appliance, because it did not answer that ordinary description. The later insertion of a separate entry for machinery operated by electricity reinforced that electrically driven machinery was outside the appliance entry. The washing plant therefore fell to the residuary entry rather than the specific appliance entry. Case-Laws VAT and Sales Tax Fri, 27 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158033