https://www.taxtmi.com/caselaws?id=153081 For sales tax classification, the common or trade meaning of a commodity prevails over a scientific or technical description. Nalidar coal, being used as fuel and containing coal or charcoal dust as the combustible element with earth and water serving only as an adhesive medium, was treated in commercial parlance as coal. It was therefore covered by entry No. 1 of Part III of Schedule II to the Act, and the assessee's classification claim was accepted on that substantive issue. en-us Mon, 06 Oct 1980 00:00:00 +0530 Wed, 17 Jul 2013 12:31:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153081 For sales tax classification, the common or trade meaning of a commodity prevails over a scientific or technical description. Nalidar coal, being used as fuel and containing coal or charcoal dust as the combustible element with earth and water serving only as an adhesive medium, was treated in commercial parlance as coal. It was therefore covered by entry No. 1 of Part III of Schedule II to the Act, and the assessee's classification claim was accepted on that substantive issue. Case-Laws VAT and Sales Tax Mon, 06 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153081