https://www.taxtmi.com/caselaws?id=155957 A claimant seeking sales tax exemption must prove that the goods sold answer the statutory description attracting the exemption, and declaration forms alone do not discharge that burden. Where the goods are not specifically defined in the statute, their character is determined by commercial parlance, not merely by the manufacturing process or the use of trade documents. On the facts discussed, bushes, valves, impellers and similar machined articles were treated as distinct goods with different trade names, and the exemption claim failed because they were not shown to be steel castings in commercial understanding. en-us Fri, 09 Mar 1990 00:00:00 +0530 Wed, 11 Sep 2013 14:00:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155957 A claimant seeking sales tax exemption must prove that the goods sold answer the statutory description attracting the exemption, and declaration forms alone do not discharge that burden. Where the goods are not specifically defined in the statute, their character is determined by commercial parlance, not merely by the manufacturing process or the use of trade documents. On the facts discussed, bushes, valves, impellers and similar machined articles were treated as distinct goods with different trade names, and the exemption claim failed because they were not shown to be steel castings in commercial understanding. Case-Laws VAT and Sales Tax Fri, 09 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155957