https://www.taxtmi.com/caselaws?id=156482 In classifying goods for sales tax purposes, the court applied the common parlance test, and where no special trade meaning is proved, the entry may be read by its ordinary dictionary meaning. Because no evidence showed that "glass lenses" or "glassware" had a distinct commercial meaning, and the ordinary meaning of glassware includes articles made of glass, optical glass lenses for goggles fell within entry 23 of Schedule A to the Punjab General Sales Tax Act, 1948. The goods were therefore treated as glassware, and the issue was answered in favour of the revenue against the assessee. en-us Thu, 19 Oct 1989 00:00:00 +0530 Fri, 20 Sep 2013 15:57:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156482 In classifying goods for sales tax purposes, the court applied the common parlance test, and where no special trade meaning is proved, the entry may be read by its ordinary dictionary meaning. Because no evidence showed that "glass lenses" or "glassware" had a distinct commercial meaning, and the ordinary meaning of glassware includes articles made of glass, optical glass lenses for goggles fell within entry 23 of Schedule A to the Punjab General Sales Tax Act, 1948. The goods were therefore treated as glassware, and the issue was answered in favour of the revenue against the assessee. Case-Laws VAT and Sales Tax Thu, 19 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156482