https://www.taxtmi.com/caselaws?id=162231 An undefined taxing entry for "roofing tiles" is construed in its ordinary and commercial sense, with classification turning on the commodity's trade identity and end use rather than the manufacturing process or material. The schedule distinguishes roofing tiles from other tiles, so a concessional rate confined to roofing tiles cannot be extended to decorative tiles used for building decoration. Decorative clay tiles are therefore treated as falling under the residuary entry for other tiles, and the assessing authority's classification, as restored in revision, is supported on that basis. en-us Thu, 18 Nov 2004 00:00:00 +0530 Fri, 21 Feb 2014 12:12:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162231 An undefined taxing entry for "roofing tiles" is construed in its ordinary and commercial sense, with classification turning on the commodity's trade identity and end use rather than the manufacturing process or material. The schedule distinguishes roofing tiles from other tiles, so a concessional rate confined to roofing tiles cannot be extended to decorative tiles used for building decoration. Decorative clay tiles are therefore treated as falling under the residuary entry for other tiles, and the assessing authority's classification, as restored in revision, is supported on that basis. Case-Laws VAT and Sales Tax Thu, 18 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162231