https://www.taxtmi.com/caselaws?id=150990 Fiscal entries are construed by their popular and commercial meaning, not by scientific description. Applying that test, nylon yarn, nylon twine and nylon-ware were treated in trade as textile products, while the notified entry covered plastic celluloid, bakelite goods, similar substances, and articles made from plastic sheets or fabrics. Because nylon was not ordinarily understood as plastic goods or goods made of a similar substance, it did not fall within entry No. 7-C and remained taxable at the general rate under section 5(1) of the Orissa Sales Tax Act. The additional reliance on artificial silk was not considered, as it was raised for the first time. en-us Tue, 21 Oct 1975 00:00:00 +0530 Mon, 27 May 2013 11:43:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150990 Fiscal entries are construed by their popular and commercial meaning, not by scientific description. Applying that test, nylon yarn, nylon twine and nylon-ware were treated in trade as textile products, while the notified entry covered plastic celluloid, bakelite goods, similar substances, and articles made from plastic sheets or fabrics. Because nylon was not ordinarily understood as plastic goods or goods made of a similar substance, it did not fall within entry No. 7-C and remained taxable at the general rate under section 5(1) of the Orissa Sales Tax Act. The additional reliance on artificial silk was not considered, as it was raised for the first time. Case-Laws VAT and Sales Tax Tue, 21 Oct 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150990