https://www.taxtmi.com/caselaws?id=155847 Safety razor blades were held not to qualify as stainless steel items for tax classification because, in common parlance, stainless steel denotes material that resists rusting, and the blades were found susceptible to rust and magnetic testing. In the absence of a statutory definition, the commercial understanding of the term governed. Relying on that approach and an earlier decision on similar blades, the court concluded that the goods fell within the unclassified category rather than the higher-taxed stainless steel category, and the revisional challenge failed. en-us Fri, 28 Oct 1988 00:00:00 +0530 Mon, 09 Sep 2013 14:51:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155847 Safety razor blades were held not to qualify as stainless steel items for tax classification because, in common parlance, stainless steel denotes material that resists rusting, and the blades were found susceptible to rust and magnetic testing. In the absence of a statutory definition, the commercial understanding of the term governed. Relying on that approach and an earlier decision on similar blades, the court concluded that the goods fell within the unclassified category rather than the higher-taxed stainless steel category, and the revisional challenge failed. Case-Laws VAT and Sales Tax Fri, 28 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155847