https://www.taxtmi.com/caselaws?id=163430 A taxing notification covering "iron made kitchen utensils and appliances" did not extend to tin trays, because the language specifically referred to goods made of iron and separately distinguished containers made of tin, iron, or steel. On a plain and natural construction, articles made of a different material could not be included by implication where the entry was narrower. The earlier precedent relied on by the Tribunal concerned broader wording and did not decide the present issue. Tin trays were therefore treated as an unclassified item liable to the higher rate, and the Tribunal's contrary view was unsustainable. en-us Fri, 09 Jul 2004 00:00:00 +0530 Wed, 02 Apr 2014 15:19:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163430 A taxing notification covering "iron made kitchen utensils and appliances" did not extend to tin trays, because the language specifically referred to goods made of iron and separately distinguished containers made of tin, iron, or steel. On a plain and natural construction, articles made of a different material could not be included by implication where the entry was narrower. The earlier precedent relied on by the Tribunal concerned broader wording and did not decide the present issue. Tin trays were therefore treated as an unclassified item liable to the higher rate, and the Tribunal's contrary view was unsustainable. Case-Laws VAT and Sales Tax Fri, 09 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163430