https://www.taxtmi.com/caselaws?id=150978 Sales tax entries must be construed in their popular and commercial sense unless the statute requires a technical meaning. Applying common parlance, water-coolers were treated as distinct from refrigerators and air-conditioning plants because the market understands them as serving different functions. On that basis, water-coolers did not fall within entry No. 9 of the Kerala General Sales Tax Act, 1963, and were classifiable under entry No. 26 as electrical goods. en-us Wed, 17 Dec 1975 00:00:00 +0530 Mon, 27 May 2013 10:34:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150978 Sales tax entries must be construed in their popular and commercial sense unless the statute requires a technical meaning. Applying common parlance, water-coolers were treated as distinct from refrigerators and air-conditioning plants because the market understands them as serving different functions. On that basis, water-coolers did not fall within entry No. 9 of the Kerala General Sales Tax Act, 1963, and were classifiable under entry No. 26 as electrical goods. Case-Laws VAT and Sales Tax Wed, 17 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150978