https://www.taxtmi.com/caselaws?id=156622 In sales tax classification, a commodity must be identified by its common and commercial parlance, not merely by its chemical properties. Alkyl benzene sulphonate was held not to fall within the detergent entry because item 37 covered goods ordinarily understood and marketed as soaps or detergents used in place of soap. Although the product had detergent properties, that feature alone did not make it a detergent within the statutory sense. It was therefore classified as a chemical under the residual entry, and the Tribunal's contrary view was found unsustainable. en-us Tue, 26 Feb 1991 00:00:00 +0530 Mon, 23 Sep 2013 11:14:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156622 In sales tax classification, a commodity must be identified by its common and commercial parlance, not merely by its chemical properties. Alkyl benzene sulphonate was held not to fall within the detergent entry because item 37 covered goods ordinarily understood and marketed as soaps or detergents used in place of soap. Although the product had detergent properties, that feature alone did not make it a detergent within the statutory sense. It was therefore classified as a chemical under the residual entry, and the Tribunal's contrary view was found unsustainable. Case-Laws VAT and Sales Tax Tue, 26 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156622