https://www.taxtmi.com/caselaws?id=40923 Undefined goods entries in sales tax law must be interpreted in common and commercial parlance, not by scientific composition. Hypodermic clinical syringes, though made of glass, are not ordinarily understood in trade as "glassware" and therefore do not fall within Entry 39 of the U.P. Sales Tax Act. For the earlier period, they were classifiable as hospital equipment; after that entry was deleted, they were treated as unclassified goods. The assessment had to be redetermined on the basis of this commercial classification. en-us Wed, 25 Mar 1981 00:00:00 +0530 Sat, 01 Nov 2025 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40923 Undefined goods entries in sales tax law must be interpreted in common and commercial parlance, not by scientific composition. Hypodermic clinical syringes, though made of glass, are not ordinarily understood in trade as "glassware" and therefore do not fall within Entry 39 of the U.P. Sales Tax Act. For the earlier period, they were classifiable as hospital equipment; after that entry was deleted, they were treated as unclassified goods. The assessment had to be redetermined on the basis of this commercial classification. Case-Laws VAT / Sales Tax Wed, 25 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40923