https://www.taxtmi.com/caselaws?id=150000 An undefined commodity entry in a taxing statute must be construed in its popular and common parlance sense, not by technical or scientific meanings. On that approach, articles used for festive display or amusement that produce coloured light or noise on combustion can fall within the expression "fireworks". Bengal light matches, which emit coloured light, and paper caps, which produce noise in toy pistols, were treated as fireworks under entry 44E of Schedule C to the Bombay Sales Tax Act. Reliance on exemptions under explosives legislation was rejected because classification under a tax entry is controlled by the sales tax scheme itself, not by a different statute enacted for another purpose. en-us Mon, 07 Dec 1970 00:00:00 +0530 Tue, 07 May 2013 16:17:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150000 An undefined commodity entry in a taxing statute must be construed in its popular and common parlance sense, not by technical or scientific meanings. On that approach, articles used for festive display or amusement that produce coloured light or noise on combustion can fall within the expression "fireworks". Bengal light matches, which emit coloured light, and paper caps, which produce noise in toy pistols, were treated as fireworks under entry 44E of Schedule C to the Bombay Sales Tax Act. Reliance on exemptions under explosives legislation was rejected because classification under a tax entry is controlled by the sales tax scheme itself, not by a different statute enacted for another purpose. Case-Laws VAT and Sales Tax Mon, 07 Dec 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150000