https://www.taxtmi.com/caselaws?id=156661 Station wagons had to be classified for sales tax purposes under the common parlance understanding of the goods, not by dictionary meanings or definitions under the Motor Vehicles Act, 1939. The assessing authority was required to determine, on evidence, how station wagons were understood in commercial circles before applying entry 62(b) of the 20 May 1976 notification. Because no independent factual finding had been recorded on that question for either assessment year, the tax orders applying 12 per cent to station wagons were set aside and the matter was remanded for fresh determination after hearing the parties and receiving evidence. en-us Wed, 21 Aug 1991 00:00:00 +0530 Mon, 23 Sep 2013 14:27:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156661 Station wagons had to be classified for sales tax purposes under the common parlance understanding of the goods, not by dictionary meanings or definitions under the Motor Vehicles Act, 1939. The assessing authority was required to determine, on evidence, how station wagons were understood in commercial circles before applying entry 62(b) of the 20 May 1976 notification. Because no independent factual finding had been recorded on that question for either assessment year, the tax orders applying 12 per cent to station wagons were set aside and the matter was remanded for fresh determination after hearing the parties and receiving evidence. Case-Laws VAT and Sales Tax Wed, 21 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156661