https://www.taxtmi.com/caselaws?id=161169 Where a taxing entry uses undefined trade expressions, classification turns on the popular and commercial meaning of the goods, supported by invoices, commercial literature and standard trade references. On that basis, hot rolled coil and skelp in coil imported into the Calcutta Metropolitan Area were treated as "strips" under item 53(d)(iii) of the Schedule to the Taxes on Entry of Goods into the Calcutta Metropolitan Area Act, 1972. The argument that they were sheet in coil form was rejected because sheet is ordinarily understood as supplied in straight lengths, not in coils. Entry tax on the goods as strips was therefore upheld. en-us Wed, 27 Mar 1996 00:00:00 +0530 Wed, 08 Jan 2014 16:44:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161169 Where a taxing entry uses undefined trade expressions, classification turns on the popular and commercial meaning of the goods, supported by invoices, commercial literature and standard trade references. On that basis, hot rolled coil and skelp in coil imported into the Calcutta Metropolitan Area were treated as "strips" under item 53(d)(iii) of the Schedule to the Taxes on Entry of Goods into the Calcutta Metropolitan Area Act, 1972. The argument that they were sheet in coil form was rejected because sheet is ordinarily understood as supplied in straight lengths, not in coils. Entry tax on the goods as strips was therefore upheld. Case-Laws VAT and Sales Tax Wed, 27 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161169