https://www.taxtmi.com/caselaws?id=159715 The luxury tax entry for "pan masala" was treated as a self-contained statutory definition covering combinations of two or more specified substances, including mixtures with other ingredients and whether or not tobacco was added. The words following "such as" were read as trade descriptions, not restrictive examples limiting the genus. Because the statute supplied a complete definition, the common parlance test was not applied. On the admitted composition of broken betel-nuts mixed with menthol and other ingredients, the seized goods satisfied the definition and fell within item 4 of the Schedule, so the challenge to luxury tax coverage failed. en-us Thu, 10 Oct 1996 00:00:00 +0530 Fri, 29 Nov 2013 18:16:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159715 The luxury tax entry for "pan masala" was treated as a self-contained statutory definition covering combinations of two or more specified substances, including mixtures with other ingredients and whether or not tobacco was added. The words following "such as" were read as trade descriptions, not restrictive examples limiting the genus. Because the statute supplied a complete definition, the common parlance test was not applied. On the admitted composition of broken betel-nuts mixed with menthol and other ingredients, the seized goods satisfied the definition and fell within item 4 of the Schedule, so the challenge to luxury tax coverage failed. Case-Laws VAT and Sales Tax Thu, 10 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159715