https://www.taxtmi.com/caselaws?id=157050 In the absence of a statutory definition, fiscal classification turns on the popular or commercial meaning of the goods rather than their scientific composition. A product marketed and used as detergent soap was treated as soap because it was understood in trade and consumer parlance as a washing and cleaning agent, and its functional character outweighed the absence of a substantial soap base. A later amendment adding detergents to the soap entry did not control the pre-amendment position, but it did not exclude detergent soap from the ordinary meaning of soap. Accordingly, the product fell within the soap entry and not the residuary detergent entry. en-us Wed, 17 Feb 1993 00:00:00 +0530 Sat, 28 Sep 2013 13:08:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157050 In the absence of a statutory definition, fiscal classification turns on the popular or commercial meaning of the goods rather than their scientific composition. A product marketed and used as detergent soap was treated as soap because it was understood in trade and consumer parlance as a washing and cleaning agent, and its functional character outweighed the absence of a substantial soap base. A later amendment adding detergents to the soap entry did not control the pre-amendment position, but it did not exclude detergent soap from the ordinary meaning of soap. Accordingly, the product fell within the soap entry and not the residuary detergent entry. Case-Laws VAT and Sales Tax Wed, 17 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157050