https://www.taxtmi.com/caselaws?id=151481 Undefined tariff terms in a sales tax schedule are construed in their popular parlance sense, and goods are classified by how they are ordinarily understood in the market. Applying that test, Bengal light matches, which produced bright coloured light and were used on festive occasions for amusement, were treated as fireworks rather than safety matches. The court also held that the structure of the relevant schedule supported exclusion from the safety-match entry, and that other statutory definitions could not control the sales tax classification. Bengal light matches therefore fell within the fireworks entry and outside the residuary and safety-match entries, in favour of the Revenue. en-us Wed, 16 Nov 1977 00:00:00 +0530 Thu, 06 Jun 2013 15:14:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151481 Undefined tariff terms in a sales tax schedule are construed in their popular parlance sense, and goods are classified by how they are ordinarily understood in the market. Applying that test, Bengal light matches, which produced bright coloured light and were used on festive occasions for amusement, were treated as fireworks rather than safety matches. The court also held that the structure of the relevant schedule supported exclusion from the safety-match entry, and that other statutory definitions could not control the sales tax classification. Bengal light matches therefore fell within the fireworks entry and outside the residuary and safety-match entries, in favour of the Revenue. Case-Laws VAT and Sales Tax Wed, 16 Nov 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151481