https://www.taxtmi.com/caselaws?id=156411 Refractory materials such as castable refracting binding materials and cumicrete were examined for classification under item 34 of the Tamil Nadu General Sales Tax Act, 1959. The controlling test was the popular and commercial meaning of "cement", not a technical or dictionary meaning. Because these goods were heat-resistant refractory products and were not commercially understood or traded as cement, they could not be treated as cement or as substitutes for ordinary cement, even after the amendment to item 34. On that basis, the materials fell outside single point levy and remained taxable at the multi-point rate under section 3(1). en-us Thu, 29 Nov 1990 00:00:00 +0530 Thu, 19 Sep 2013 14:25:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156411 Refractory materials such as castable refracting binding materials and cumicrete were examined for classification under item 34 of the Tamil Nadu General Sales Tax Act, 1959. The controlling test was the popular and commercial meaning of "cement", not a technical or dictionary meaning. Because these goods were heat-resistant refractory products and were not commercially understood or traded as cement, they could not be treated as cement or as substitutes for ordinary cement, even after the amendment to item 34. On that basis, the materials fell outside single point levy and remained taxable at the multi-point rate under section 3(1). Case-Laws VAT and Sales Tax Thu, 29 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156411