https://www.taxtmi.com/caselaws?id=258368 Marker and highlighter were treated as pens for notification purposes because the term was read in its ordinary and commercial sense to include instruments of writing, so they were not classified separately. Carbon paper, stamp pad, stamp pad ink and eraser were also held to be stationery, as stationery was construed broadly in common parlance and the Revenue failed to prove that the residuary entry applied. The ruling confirms that everyday goods are to be classified by common understanding and that residuary classification is available only when no specific entry reasonably fits the item. en-us Fri, 09 Jan 2015 00:00:00 +0530 Mon, 06 Apr 2015 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258368 Marker and highlighter were treated as pens for notification purposes because the term was read in its ordinary and commercial sense to include instruments of writing, so they were not classified separately. Carbon paper, stamp pad, stamp pad ink and eraser were also held to be stationery, as stationery was construed broadly in common parlance and the Revenue failed to prove that the residuary entry applied. The ruling confirms that everyday goods are to be classified by common understanding and that residuary classification is available only when no specific entry reasonably fits the item. Case-Laws VAT and Sales Tax Fri, 09 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258368