https://www.taxtmi.com/caselaws?id=100316 In sales tax classification, goods are construed in their popular and commercial sense, as understood by traders and consumers, unless the statute requires a technical meaning. Applying that test, charcoal was treated as falling within the expression "coal" in the relevant schedule entry, supported by the scheme of the Act and the separate treatment of fuel items, so it was taxed under the specific entry rather than the residuary entry. en-us Thu, 23 Feb 1967 00:00:00 +0530 Mon, 03 Nov 2025 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100316 In sales tax classification, goods are construed in their popular and commercial sense, as understood by traders and consumers, unless the statute requires a technical meaning. Applying that test, charcoal was treated as falling within the expression "coal" in the relevant schedule entry, supported by the scheme of the Act and the separate treatment of fuel items, so it was taxed under the specific entry rather than the residuary entry. Case-Laws VAT / Sales Tax Thu, 23 Feb 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100316