https://www.taxtmi.com/caselaws?id=158456 Commodity classification for sales tax purposes must be determined on adequate material and reasoned findings, applying the commercial or popular parlance test where relevant. The revisional authority's rejection of the assessee's claim that "cem powder" fell within the relevant schedule entry was unsustainable because it relied on chemical composition and dictionary meaning without clearly distinguishing the commodity from distemper or addressing the trade understanding advanced by the assessee. As the record was still insufficient for a final classification, the revisional order was set aside and the matter was remitted to the Commissioner for fresh disposal after giving the assessees an opportunity of hearing. en-us Wed, 11 Oct 1995 00:00:00 +0530 Tue, 29 Oct 2013 12:43:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158456 Commodity classification for sales tax purposes must be determined on adequate material and reasoned findings, applying the commercial or popular parlance test where relevant. The revisional authority's rejection of the assessee's claim that "cem powder" fell within the relevant schedule entry was unsustainable because it relied on chemical composition and dictionary meaning without clearly distinguishing the commodity from distemper or addressing the trade understanding advanced by the assessee. As the record was still insufficient for a final classification, the revisional order was set aside and the matter was remitted to the Commissioner for fresh disposal after giving the assessees an opportunity of hearing. Case-Laws VAT and Sales Tax Wed, 11 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158456