https://www.taxtmi.com/caselaws?id=159043 For sales tax classification, a commodity must answer the ordinary commercial meaning of the entry used in the schedule. Paper napkins, though made of paper, were not treated as "all kinds of paper" because that entry was read in its popular sense and could not be extended to every paper-made article. The broader entry for "toilet articles" was held to cover napkins used for wiping lips and fingers at meals, so the specific functional classification prevailed and the higher rate of tax was sustained. en-us Mon, 27 May 1996 00:00:00 +0530 Wed, 13 Nov 2013 17:24:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159043 For sales tax classification, a commodity must answer the ordinary commercial meaning of the entry used in the schedule. Paper napkins, though made of paper, were not treated as "all kinds of paper" because that entry was read in its popular sense and could not be extended to every paper-made article. The broader entry for "toilet articles" was held to cover napkins used for wiping lips and fingers at meals, so the specific functional classification prevailed and the higher rate of tax was sustained. Case-Laws VAT and Sales Tax Mon, 27 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159043