https://www.taxtmi.com/caselaws?id=211320 Cutting oil was treated as a petroleum product rather than a lubricant for sales tax classification because its commercial identity in trade was that of a coolant used in machining, cutting and grinding operations. Applying the common parlance test, the court focused on how dealers and consumers understood the product and on its primary function. Any lubricating effect was only secondary and incidental, so that feature did not make it a lubricant under the relevant entry. The product was therefore not classifiable as a lubricant and fell under the petroleum product entry. en-us Wed, 09 Mar 2011 00:00:00 +0530 Tue, 01 Jul 2014 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211320 Cutting oil was treated as a petroleum product rather than a lubricant for sales tax classification because its commercial identity in trade was that of a coolant used in machining, cutting and grinding operations. Applying the common parlance test, the court focused on how dealers and consumers understood the product and on its primary function. Any lubricating effect was only secondary and incidental, so that feature did not make it a lubricant under the relevant entry. The product was therefore not classifiable as a lubricant and fell under the petroleum product entry. Case-Laws VAT and Sales Tax Wed, 09 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211320