https://www.taxtmi.com/caselaws?id=156767 Leco was treated as charcoal, not coal, for sales tax classification under the Karnataka Sales Tax Act, 1957. The Court applied the popular meaning test, holding that goods must be classified by the understanding of persons dealing in them rather than by scientific or technical analysis. An earlier decision treating leco as charcoal was treated as controlling, so the proposed levy based on classification as coal could not stand. The exemption for fire-wood or charcoal sold for domestic use was therefore available to the petitioners. en-us Fri, 04 Jan 1991 00:00:00 +0530 Tue, 24 Sep 2013 16:14:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156767 Leco was treated as charcoal, not coal, for sales tax classification under the Karnataka Sales Tax Act, 1957. The Court applied the popular meaning test, holding that goods must be classified by the understanding of persons dealing in them rather than by scientific or technical analysis. An earlier decision treating leco as charcoal was treated as controlling, so the proposed levy based on classification as coal could not stand. The exemption for fire-wood or charcoal sold for domestic use was therefore available to the petitioners. Case-Laws VAT and Sales Tax Fri, 04 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156767