https://www.taxtmi.com/caselaws?id=157238 Oil 666 was treated as lubricating oil for sales tax purposes because its classification depended on its manufactured character, physical and chemical properties, actual use, and how it was understood in common parlance and trade. The earlier clarification relied on by the assessee concerned different oils and did not govern the product in dispute. On the material considered, oil 666 was found to be processed lubricating oil within Entry 47 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, and the single-point tax treatment applicable to lubricating oils and greases was upheld. en-us Tue, 20 Aug 1991 00:00:00 +0530 Thu, 03 Oct 2013 12:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157238 Oil 666 was treated as lubricating oil for sales tax purposes because its classification depended on its manufactured character, physical and chemical properties, actual use, and how it was understood in common parlance and trade. The earlier clarification relied on by the assessee concerned different oils and did not govern the product in dispute. On the material considered, oil 666 was found to be processed lubricating oil within Entry 47 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, and the single-point tax treatment applicable to lubricating oils and greases was upheld. Case-Laws VAT and Sales Tax Tue, 20 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157238