https://www.taxtmi.com/caselaws?id=158415 Screwdrivers, saws, pickaxes and similar implements were held to fall within the ordinary and commercial meaning of "tool" in item (ix) of clause (iv) of section 14 of the Central Sales Tax Act, 1956. Applying that construction, the court accepted that these articles retained their character as tools used for mechanical operations and did not become a separate class of hardware or other goods. They therefore qualified for the concessional rate under the M.P. General Sales Tax Act, 1958, and the reference was answered in favour of the assessee and against the department. en-us Wed, 08 Nov 1995 00:00:00 +0530 Mon, 28 Oct 2013 12:39:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158415 Screwdrivers, saws, pickaxes and similar implements were held to fall within the ordinary and commercial meaning of "tool" in item (ix) of clause (iv) of section 14 of the Central Sales Tax Act, 1956. Applying that construction, the court accepted that these articles retained their character as tools used for mechanical operations and did not become a separate class of hardware or other goods. They therefore qualified for the concessional rate under the M.P. General Sales Tax Act, 1958, and the reference was answered in favour of the assessee and against the department. Case-Laws VAT and Sales Tax Wed, 08 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158415