https://www.taxtmi.com/caselaws?id=154676 Commodity classification for tax purposes depended on whether baba zarda zafrani pati scented chewing tobacco answered the statutory description of chewing tobacco or fell within taxable zarda. Applying common parlance, mode of consumption, and the legislative distinction between tobacco products, the court treated the manufacturer's description and the refined, processed character of the product as insufficient to bring it within the tax-free chewing tobacco entry. The commodity was held to be zarda, not chewing tobacco, so the reference was answered against the dealer and in favour of the department. en-us Wed, 28 Jan 1987 00:00:00 +0530 Mon, 26 Aug 2013 13:09:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154676 Commodity classification for tax purposes depended on whether baba zarda zafrani pati scented chewing tobacco answered the statutory description of chewing tobacco or fell within taxable zarda. Applying common parlance, mode of consumption, and the legislative distinction between tobacco products, the court treated the manufacturer's description and the refined, processed character of the product as insufficient to bring it within the tax-free chewing tobacco entry. The commodity was held to be zarda, not chewing tobacco, so the reference was answered against the dealer and in favour of the department. Case-Laws VAT and Sales Tax Wed, 28 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154676