https://www.taxtmi.com/caselaws?id=157833 Classification of aluminium foil under a concessional tax notification depended on its common parlance and trade meaning, because the word "sheet" was not treated as a technical term. In taxing entries, the decisive test is how the commodity is understood in the relevant trade and by persons dealing in it, rather than its nomenclature or mode of manufacture. As no evidence had been led on the popular meaning of "sheet" in the non-ferrous metal trade, remand was appropriate so the parties could prove whether aluminium foil was commonly regarded as a sheet or as a distinct commodity. The Tribunal's remand order was upheld. en-us Mon, 12 Sep 1994 00:00:00 +0530 Fri, 11 Oct 2013 14:08:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157833 Classification of aluminium foil under a concessional tax notification depended on its common parlance and trade meaning, because the word "sheet" was not treated as a technical term. In taxing entries, the decisive test is how the commodity is understood in the relevant trade and by persons dealing in it, rather than its nomenclature or mode of manufacture. As no evidence had been led on the popular meaning of "sheet" in the non-ferrous metal trade, remand was appropriate so the parties could prove whether aluminium foil was commonly regarded as a sheet or as a distinct commodity. The Tribunal's remand order was upheld. Case-Laws VAT and Sales Tax Mon, 12 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157833