https://www.taxtmi.com/caselaws?id=161978 Entry No. 34 of the First Schedule to the Delhi Sales Tax Act, 1975 was read to cover all types of glazed and vitrum tiles, mosaic tiles, and laminated sheets such as Sunmica and Formica. The phrase "like Sunmica, Formica, etc." was treated as illustrative rather than restrictive, so the brand name under which a laminated sheet was sold did not exclude it from the entry. On that reasoning, Malmeena laminated sheets fell within the ordinary scope of Entry No. 34 and were taxable under it. en-us Thu, 27 May 2004 00:00:00 +0530 Wed, 12 Feb 2014 17:00:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161978 Entry No. 34 of the First Schedule to the Delhi Sales Tax Act, 1975 was read to cover all types of glazed and vitrum tiles, mosaic tiles, and laminated sheets such as Sunmica and Formica. The phrase "like Sunmica, Formica, etc." was treated as illustrative rather than restrictive, so the brand name under which a laminated sheet was sold did not exclude it from the entry. On that reasoning, Malmeena laminated sheets fell within the ordinary scope of Entry No. 34 and were taxable under it. Case-Laws VAT and Sales Tax Thu, 27 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161978