https://www.taxtmi.com/caselaws?id=153234 Classification of a taxable commodity must be determined by its commercial identity as understood in the market, not by dictionary meaning or a tribunal's personal inspection. Because the sales tax notifications separately referred to cosmetics and toilet requisites and to scents and perfumes, articles used for cosmetic purposes were not automatically covered by the latter entry. The tribunal erred by classifying synthetic essential oils on personal observation alone without relying on relevant material or established commercial understanding. Its order was set aside and the matter was remanded for fresh determination in accordance with law. en-us Thu, 18 Feb 1982 00:00:00 +0530 Fri, 19 Jul 2013 17:22:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153234 Classification of a taxable commodity must be determined by its commercial identity as understood in the market, not by dictionary meaning or a tribunal's personal inspection. Because the sales tax notifications separately referred to cosmetics and toilet requisites and to scents and perfumes, articles used for cosmetic purposes were not automatically covered by the latter entry. The tribunal erred by classifying synthetic essential oils on personal observation alone without relying on relevant material or established commercial understanding. Its order was set aside and the matter was remanded for fresh determination in accordance with law. Case-Laws VAT and Sales Tax Thu, 18 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153234