https://www.taxtmi.com/caselaws?id=159013 Commodity classification for sales tax must be determined by common or commercial parlance, together with the functional character of the goods, rather than by a scientific or technical meaning. Fenoklin was described as a disinfecting fluid used for domestic, hospital and agricultural hygiene, but the authorities had treated it only as a chemical and had not properly examined whether it fit other relevant entries such as acids or pesticides/fungicides. The existing classification findings could not be sustained, and the assessment required fresh reconsideration in accordance with the correct classification tests. en-us Wed, 10 Apr 1996 00:00:00 +0530 Wed, 13 Nov 2013 14:32:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159013 Commodity classification for sales tax must be determined by common or commercial parlance, together with the functional character of the goods, rather than by a scientific or technical meaning. Fenoklin was described as a disinfecting fluid used for domestic, hospital and agricultural hygiene, but the authorities had treated it only as a chemical and had not properly examined whether it fit other relevant entries such as acids or pesticides/fungicides. The existing classification findings could not be sustained, and the assessment required fresh reconsideration in accordance with the correct classification tests. Case-Laws VAT and Sales Tax Wed, 10 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159013