https://www.taxtmi.com/caselaws?id=150983 For sales tax classification, the true character of a commodity must be determined by its meaning in common and commercial parlance, not by dictionary usage or by the mere fact that it is made from cotton yarn. The Court held that twisted cotton fishing twine could not be treated as cotton yarn simply because of its constituent material. As the actual commodity was not available for final determination, the Court declined to finally decide classification, set aside the Tribunal's order, and remitted the appeals for reconsideration on the correct common parlance test. en-us Thu, 13 Nov 1975 00:00:00 +0530 Mon, 27 May 2013 11:11:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150983 For sales tax classification, the true character of a commodity must be determined by its meaning in common and commercial parlance, not by dictionary usage or by the mere fact that it is made from cotton yarn. The Court held that twisted cotton fishing twine could not be treated as cotton yarn simply because of its constituent material. As the actual commodity was not available for final determination, the Court declined to finally decide classification, set aside the Tribunal's order, and remitted the appeals for reconsideration on the correct common parlance test. Case-Laws VAT and Sales Tax Thu, 13 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150983