https://www.taxtmi.com/caselaws?id=160920 Denatured spirit is classified under the residuary entry where it is not expressly covered by the specified entry for paints, varnishes, turpentine oil and similar articles. Taxing entries require strict construction according to the commodity's natural, popular and commercial meaning. Denatured spirit remains a distinct commercial commodity and cannot be included in a specified entry merely because it may be used in manufacturing varnish or polish. Classification by analogy, implication or intended use is unavailable where the entry does not expressly include the goods. 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 is classified under the residuary entry where it is not expressly covered by the specified entry for paints, varnishes, turpentine oil and similar articles. Taxing entries require strict construction according to the commodity's natural, popular and commercial meaning. Denatured spirit remains a distinct commercial commodity and cannot be included in a specified entry merely because it may be used in manufacturing varnish or polish. Classification by analogy, implication or intended use is unavailable where the entry does not expressly include the goods. Case-Laws VAT and Sales Tax Thu, 21 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160920