https://www.taxtmi.com/caselaws?id=156108 In classifying goods under a taxing entry, the court applied the common and ordinary commercial meaning of the words used in the schedule and treated the product's real substance as controlling. It rejected a narrow distinction between "washing powder" and "detergent powder", holding that dictionary meaning and ordinary trade understanding showed detergent powder to be a cleansing powder used for washing purposes. The manner in which the product was marketed was not decisive. On that basis, the commodity marketed as "Nirma" fell within entry 82 of the First Schedule as detergent powder and was not assessable only at the general rate under section 5. en-us Thu, 10 Aug 1989 00:00:00 +0530 Fri, 13 Sep 2013 16:30:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156108 In classifying goods under a taxing entry, the court applied the common and ordinary commercial meaning of the words used in the schedule and treated the product's real substance as controlling. It rejected a narrow distinction between "washing powder" and "detergent powder", holding that dictionary meaning and ordinary trade understanding showed detergent powder to be a cleansing powder used for washing purposes. The manner in which the product was marketed was not decisive. On that basis, the commodity marketed as "Nirma" fell within entry 82 of the First Schedule as detergent powder and was not assessable only at the general rate under section 5. Case-Laws VAT and Sales Tax Thu, 10 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156108