https://www.taxtmi.com/caselaws?id=160920 Denatured spirit was analysed under a taxing entry for paints, varnishes, turpentine oil and similar articles, with the court applying the rule that taxing entries must be construed strictly according to their natural, popular and commercial meaning. The article states that denatured spirit is a distinct commodity, not paint, varnish or turpentine oil, and that its use as an ingredient in varnish or polish does not justify inclusion by analogy. On that basis, it was treated as falling within the residuary entry for unspecified goods, and the classification adopted by the Tribunal was upheld. en-us Thu, 21 Feb 2002 00:00:00 +0530 Thu, 26 Dec 2013 16:09:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160920 Denatured spirit was analysed under a taxing entry for paints, varnishes, turpentine oil and similar articles, with the court applying the rule that taxing entries must be construed strictly according to their natural, popular and commercial meaning. The article states that denatured spirit is a distinct commodity, not paint, varnish or turpentine oil, and that its use as an ingredient in varnish or polish does not justify inclusion by analogy. On that basis, it was treated as falling within the residuary entry for unspecified goods, and the classification adopted by the Tribunal was upheld. Case-Laws VAT and Sales Tax Thu, 21 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160920