https://www.taxtmi.com/caselaws?id=155785 Classification under a sales tax notification depends on the common or commercial meaning of the goods, not on a scientific description. The mere printing of "stainless steel" on the package was not decisive. On the record, the blades were magnetic, susceptible to corrosion, and lacked the ordinary characteristics associated with stainless steel articles. Earlier notification history also showed that shaving blades had been separately dealt with rather than treated as stainless steel goods. Applying popular understanding, material characteristics, and legislative treatment, the blades were held not to fall within the stainless steel entry and were taxable as an unclassified item. en-us Mon, 31 Aug 1987 00:00:00 +0530 Sat, 07 Sep 2013 17:03:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155785 Classification under a sales tax notification depends on the common or commercial meaning of the goods, not on a scientific description. The mere printing of "stainless steel" on the package was not decisive. On the record, the blades were magnetic, susceptible to corrosion, and lacked the ordinary characteristics associated with stainless steel articles. Earlier notification history also showed that shaving blades had been separately dealt with rather than treated as stainless steel goods. Applying popular understanding, material characteristics, and legislative treatment, the blades were held not to fall within the stainless steel entry and were taxable as an unclassified item. Case-Laws VAT and Sales Tax Mon, 31 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155785