https://www.taxtmi.com/caselaws?id=156458 Cement septic tanks were classified by their ordinary commercial understanding as "cement goods" under the M.P. General Sales Tax Act, 1958. The court applied the common parlance test and held that entry 45 for sanitary goods and fittings did not apply because septic tanks are not ordinarily understood as sanitary wares or sanitary goods. On that basis, the sale of cement septic tanks was correctly taxed under the cement goods entry rather than the sanitary goods entry, in favour of the assessee. en-us Wed, 31 Aug 1988 00:00:00 +0530 Thu, 19 Sep 2013 18:25:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156458 Cement septic tanks were classified by their ordinary commercial understanding as "cement goods" under the M.P. General Sales Tax Act, 1958. The court applied the common parlance test and held that entry 45 for sanitary goods and fittings did not apply because septic tanks are not ordinarily understood as sanitary wares or sanitary goods. On that basis, the sale of cement septic tanks was correctly taxed under the cement goods entry rather than the sanitary goods entry, in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 31 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156458