Commercial identity controls sales tax classification; tribunal cannot rely on personal inspection alone for commodity classification.

Classification of a taxable commodity must be determined by its commercial identity as understood in the market, not by dictionary meaning or a tribunal's personal inspection. Because the sales tax notifications separately referred to cosmetics and toilet requisites and to scents and perfumes, articles used for cosmetic purposes were not automatically covered by the latter entry. The tribunal erred by classifying synthetic essential oils on personal observation alone without relying on relevant material or established commercial understanding. Its order was set aside and the matter was remanded for fresh determination in accordance with law.

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Issues: Whether synthetic essential oils sold by the dealer were to be classified as "scents and perfumes" for sales tax purposes, and whether such classification could be decided merely on the Tribunal's personal examination of the goods.

Analysis: In determining the taxability of a commodity, the relevant meaning is ordinarily that understood in the market by persons dealing in the commodity, and not dictionary meaning or personal impressions. The entries in the sales tax notifications also showed a separate item for cosmetics and toilet requisites and a distinct entry for scents and perfumes, indicating that articles used for cosmetic purposes were not necessarily intended to fall within the general entry of scents and perfumes. The nature of the commodity had therefore to be determined on the basis of relevant material and commercial understanding, including any judicial pronouncements, rather than by the Tribunal's own inspection and subjective opinion.

Conclusion: The Tribunal misdirected itself in law by deciding the classification on personal observation alone. Its order was set aside and the matter was remanded for fresh decision in accordance with law.

Ratio Decidendi: Classification of a taxable commodity must be determined by its market and commercial identity, not by personal inspection or subjective assessment, and a tribunal must base such a finding on relevant material.

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