https://www.taxtmi.com/caselaws?id=153281 Where a sales tax entry uses an undefined commercial expression, classification turns on the common parlance understanding of dealers and consumers, not merely on the material composition of the goods. Glass marbles could not be treated as glassware only because they were made of glass; the assessment on that point was set aside for fresh consideration on evidence. A challenge to revision notices issued before the assessee filed a reply failed because the notices were not shown to be without jurisdiction and the assessee still had an opportunity to place material before the authority. en-us Tue, 03 Feb 1981 00:00:00 +0530 Sat, 20 Jul 2013 17:10:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153281 Where a sales tax entry uses an undefined commercial expression, classification turns on the common parlance understanding of dealers and consumers, not merely on the material composition of the goods. Glass marbles could not be treated as glassware only because they were made of glass; the assessment on that point was set aside for fresh consideration on evidence. A challenge to revision notices issued before the assessee filed a reply failed because the notices were not shown to be without jurisdiction and the assessee still had an opportunity to place material before the authority. Case-Laws VAT and Sales Tax Tue, 03 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153281