https://www.taxtmi.com/article/detailed?id=1330 Terms in sales tax statutes are to be construed in their popular or commercial sense under the common parlance test; statutory definitions prevail if present, but absent such definitions courts adopt the meaning used by persons dealing in the subject matter. Ancillary tests (functional use, dictionary meaning, technical meaning) may inform classification but do not displace common parlance. In the cited Bombay High Court reference the court treated steam, despite scientific characterizations, as not a "chemical" for sales tax classification and placed it in a residuary schedule entry. en-us Wed, 22 Jun 2011 14:28:21 +0530 Sat, 14 Sep 2013 23:10:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1330 Terms in sales tax statutes are to be construed in their popular or commercial sense under the common parlance test; statutory definitions prevail if present, but absent such definitions courts adopt the meaning used by persons dealing in the subject matter. Ancillary tests (functional use, dictionary meaning, technical meaning) may inform classification but do not displace common parlance. In the cited Bombay High Court reference the court treated steam, despite scientific characterizations, as not a "chemical" for sales tax classification and placed it in a residuary schedule entry. Articles Budget - Tax Proposals Wed, 22 Jun 2011 14:28:21 +0530 https://www.taxtmi.com/article/detailed?id=1330