https://www.taxtmi.com/caselaws?id=150074 A taxing entry must be construed in its ordinary commercial sense unless the statute uses technical language, and the Court applied the common parlance test to classify leco under the sales tax exemption for firewood and charcoal. Leco, though manufactured from lignite by briquetting and carbonisation, was understood in trade and by consumers as a domestic fuel corresponding to charcoal, and the manufacturer's own description of the product as fuel reinforced that understanding. Its geological or scientific origin was treated as irrelevant for classification under the entry. Leco was therefore held to fall within item 18 of Schedule III to the Pondicherry General Sales Tax Act and to be exempt from tax. en-us Wed, 25 Feb 1970 00:00:00 +0530 Wed, 08 May 2013 14:59:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150074 A taxing entry must be construed in its ordinary commercial sense unless the statute uses technical language, and the Court applied the common parlance test to classify leco under the sales tax exemption for firewood and charcoal. Leco, though manufactured from lignite by briquetting and carbonisation, was understood in trade and by consumers as a domestic fuel corresponding to charcoal, and the manufacturer's own description of the product as fuel reinforced that understanding. Its geological or scientific origin was treated as irrelevant for classification under the entry. Leco was therefore held to fall within item 18 of Schedule III to the Pondicherry General Sales Tax Act and to be exempt from tax. Case-Laws VAT and Sales Tax Wed, 25 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150074