https://www.taxtmi.com/caselaws?id=150992 For sales tax classification, the governing test is common parlance or commercial sense, not a technical or scientific description. A lathe does not become electrical goods merely because it operates only with electric energy. The classification adopted by the authorities was unsustainable because they failed to examine how the goods were understood in trade or by dealers, and no evidence was recorded on that point. Since such evidence was necessary to decide whether the lathe fell within the specific entry or the residuary entry, the reference was answered in favour of the assessee. en-us Thu, 20 Nov 1975 00:00:00 +0530 Mon, 27 May 2013 11:53:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150992 For sales tax classification, the governing test is common parlance or commercial sense, not a technical or scientific description. A lathe does not become electrical goods merely because it operates only with electric energy. The classification adopted by the authorities was unsustainable because they failed to examine how the goods were understood in trade or by dealers, and no evidence was recorded on that point. Since such evidence was necessary to decide whether the lathe fell within the specific entry or the residuary entry, the reference was answered in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 20 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150992