https://www.taxtmi.com/caselaws?id=153187 Shaving cream was held not to fall within the First Schedule entry for soap under the Tamil Nadu General Sales Tax Act, because sales tax classification turns on commercial parlance and the commodity is understood in trade as distinct from soap. The later insertion of shaving cream as a separate tariff entry supported the view that it was not included in the earlier generic soap entry. A prior decision on shampoo was distinguished on its own wording and facts, since shampoo had been treated as a liquid soap, unlike shaving cream. The assessee therefore succeeded on classification. en-us Thu, 15 Oct 1981 00:00:00 +0530 Fri, 19 Jul 2013 12:05:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153187 Shaving cream was held not to fall within the First Schedule entry for soap under the Tamil Nadu General Sales Tax Act, because sales tax classification turns on commercial parlance and the commodity is understood in trade as distinct from soap. The later insertion of shaving cream as a separate tariff entry supported the view that it was not included in the earlier generic soap entry. A prior decision on shampoo was distinguished on its own wording and facts, since shampoo had been treated as a liquid soap, unlike shaving cream. The assessee therefore succeeded on classification. Case-Laws VAT and Sales Tax Thu, 15 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153187