https://www.taxtmi.com/caselaws?id=184387 Paving bricks and paving blocks are outside the concessional entry for "all kinds of bricks" under the Karnataka VAT Schedule III. In construing a taxing entry, the court applied the ordinary and popular meaning in commercial parlance, read the words in their statutory context, and gave weight to the limiting phrase "and the like." It noted that construction bricks are ordinarily used for walls and similar building purposes, while paving bricks or blocks are used for flooring and have distinct functional characteristics. On that basis, the clarification and reassessment treating the goods under the residuary classification were sustained. en-us Wed, 23 Mar 2016 00:00:00 +0530 Thu, 07 Jul 2016 11:28:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184387 Paving bricks and paving blocks are outside the concessional entry for "all kinds of bricks" under the Karnataka VAT Schedule III. In construing a taxing entry, the court applied the ordinary and popular meaning in commercial parlance, read the words in their statutory context, and gave weight to the limiting phrase "and the like." It noted that construction bricks are ordinarily used for walls and similar building purposes, while paving bricks or blocks are used for flooring and have distinct functional characteristics. On that basis, the clarification and reassessment treating the goods under the residuary classification were sustained. Case-Laws VAT and Sales Tax Wed, 23 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184387