https://www.taxtmi.com/caselaws?id=158652 An unqualified commercial description in a sales tax entry is to be applied according to the trade meaning of the goods, not their ultimate end-use. The Tribunal held that the expression "lacquer" in entry 51 of Part A of Schedule IV was wide enough to cover all goods answering that description, and that ejusdem generis could not narrow its plain scope. On the material, including the applicant's literature, transport documents and trade certificate, Corial Lacquer FM was known in trade parlance as lacquer, even though used in the leather industry as a finishing material. It was therefore correctly classified as lacquer, and the seizures for non-production of the sales tax permit were valid. en-us Fri, 15 Mar 1996 00:00:00 +0530 Sat, 02 Nov 2013 15:08:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158652 An unqualified commercial description in a sales tax entry is to be applied according to the trade meaning of the goods, not their ultimate end-use. The Tribunal held that the expression "lacquer" in entry 51 of Part A of Schedule IV was wide enough to cover all goods answering that description, and that ejusdem generis could not narrow its plain scope. On the material, including the applicant's literature, transport documents and trade certificate, Corial Lacquer FM was known in trade parlance as lacquer, even though used in the leather industry as a finishing material. It was therefore correctly classified as lacquer, and the seizures for non-production of the sales tax permit were valid. Case-Laws VAT and Sales Tax Fri, 15 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158652