https://www.taxtmi.com/caselaws?id=154516 For sales tax classification, goods are to be identified by their accepted trade parlance meaning rather than by whether they are described as a new commercial commodity. On the evidence, polythene lined and paper lined hessian bags were understood in trade as a variety of gunny or hessian bags. A general entry for "gunny bags" includes all varieties of that commodity unless the statute or context excludes a particular variety. The bags therefore fell within Schedule C entry 6 and not the residuary Schedule E entry 22. en-us Sun, 19 Jan 1986 00:00:00 +0530 Thu, 22 Aug 2013 18:13:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154516 For sales tax classification, goods are to be identified by their accepted trade parlance meaning rather than by whether they are described as a new commercial commodity. On the evidence, polythene lined and paper lined hessian bags were understood in trade as a variety of gunny or hessian bags. A general entry for "gunny bags" includes all varieties of that commodity unless the statute or context excludes a particular variety. The bags therefore fell within Schedule C entry 6 and not the residuary Schedule E entry 22. Case-Laws VAT and Sales Tax Sun, 19 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154516