https://www.taxtmi.com/caselaws?id=149852 Sales tax classification of Tinopal turned on the popular or commercial meaning of the goods, not their scientific character. The notification dated 1 December 1962 treated washing materials as a specific entry and chemicals as a general entry. Because Tinopal is commonly used for washing textiles and clothes and its whitening function serves that washing use, the specific entry for washing materials prevailed. Tinopal was therefore classified under item No. 32 as a washing material taxable at 4 per cent, and not under the chemical entry taxable at 7 per cent. en-us Mon, 20 Apr 1970 00:00:00 +0530 Sat, 04 May 2013 14:25:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149852 Sales tax classification of Tinopal turned on the popular or commercial meaning of the goods, not their scientific character. The notification dated 1 December 1962 treated washing materials as a specific entry and chemicals as a general entry. Because Tinopal is commonly used for washing textiles and clothes and its whitening function serves that washing use, the specific entry for washing materials prevailed. Tinopal was therefore classified under item No. 32 as a washing material taxable at 4 per cent, and not under the chemical entry taxable at 7 per cent. Case-Laws VAT and Sales Tax Mon, 20 Apr 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149852