https://www.taxtmi.com/caselaws?id=160356 Pre-sensitised plates and microlith sheets were held not to fall within the entry for "aluminium in all its forms" under the West Bengal Sales Tax Act, 1994. The Tribunal applied trade parlance and commercial identity, holding that fiscal classification depends on how goods are understood in commerce, not on a purely scientific description of the base material. Because the specialised coating and processing gave these goods a distinct character and use in printing, they were not ordinary aluminium plates. On that basis, import did not require a sales tax permit, and the seizure, notice, and penalty proceedings were unsustainable. en-us Fri, 12 Sep 1997 00:00:00 +0530 Tue, 17 Dec 2013 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160356 Pre-sensitised plates and microlith sheets were held not to fall within the entry for "aluminium in all its forms" under the West Bengal Sales Tax Act, 1994. The Tribunal applied trade parlance and commercial identity, holding that fiscal classification depends on how goods are understood in commerce, not on a purely scientific description of the base material. Because the specialised coating and processing gave these goods a distinct character and use in printing, they were not ordinary aluminium plates. On that basis, import did not require a sales tax permit, and the seizure, notice, and penalty proceedings were unsustainable. Case-Laws VAT and Sales Tax Fri, 12 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160356