https://www.taxtmi.com/caselaws?id=160072 Exemption entries in taxing statutes must be construed in their common and popular sense, not by technical or manufacturing distinctions. Applying that approach, the expression "tapes" in the sales tax exemption notification was held wide enough to include elastic tapes, because market identity as a tape was decisive and the raw material used was not. On that construction, elastic tapes fell within the exempted entry for "tapes, niwars and laces", and the denial of exemption was unsustainable. en-us Mon, 03 Jan 2000 00:00:00 +0530 Sat, 07 Dec 2013 18:37:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160072 Exemption entries in taxing statutes must be construed in their common and popular sense, not by technical or manufacturing distinctions. Applying that approach, the expression "tapes" in the sales tax exemption notification was held wide enough to include elastic tapes, because market identity as a tape was decisive and the raw material used was not. On that construction, elastic tapes fell within the exempted entry for "tapes, niwars and laces", and the denial of exemption was unsustainable. Case-Laws VAT and Sales Tax Mon, 03 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160072