https://www.taxtmi.com/caselaws?id=156922 Classification of goods under a taxing entry must follow the common parlance test, not scientific or technical meaning; on that approach, "water for injection" is treated as a medicinal article rather than water simpliciter and falls outside the tax-free water entry. A prior determination order under section 52 of the Bombay Sales Tax Act does not acquire perpetual finality for later periods, because each assessment period is separate and fresh determination may be made when the statutory or notification regime changes. Once the later notification came into force, the authority was justified in applying that changed fiscal position and not extending the earlier determination further. en-us Fri, 19 Jul 1991 00:00:00 +0530 Thu, 26 Sep 2013 14:11:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156922 Classification of goods under a taxing entry must follow the common parlance test, not scientific or technical meaning; on that approach, "water for injection" is treated as a medicinal article rather than water simpliciter and falls outside the tax-free water entry. A prior determination order under section 52 of the Bombay Sales Tax Act does not acquire perpetual finality for later periods, because each assessment period is separate and fresh determination may be made when the statutory or notification regime changes. Once the later notification came into force, the authority was justified in applying that changed fiscal position and not extending the earlier determination further. Case-Laws VAT and Sales Tax Fri, 19 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156922