https://www.taxtmi.com/caselaws?id=203318 Where a sales tax entry does not define a product, classification depends on its common or commercial parlance meaning rather than scientific or technical usage. Applying that test, steam was not shown to be treated as a chemical in ordinary trade or everyday understanding, despite dictionary material and expert opinions. Steam is ordinarily understood as water vapour or a by-product of water, so it did not fall within Notification Entry No. 233 of the Bombay Sales Tax Act, 1959. It was instead classifiable under the residuary Schedule Entry C-II-102. en-us Thu, 08 Apr 2010 00:00:00 +0530 Fri, 25 Apr 2014 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203318 Where a sales tax entry does not define a product, classification depends on its common or commercial parlance meaning rather than scientific or technical usage. Applying that test, steam was not shown to be treated as a chemical in ordinary trade or everyday understanding, despite dictionary material and expert opinions. Steam is ordinarily understood as water vapour or a by-product of water, so it did not fall within Notification Entry No. 233 of the Bombay Sales Tax Act, 1959. It was instead classifiable under the residuary Schedule Entry C-II-102. Case-Laws VAT and Sales Tax Thu, 08 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203318