https://www.taxtmi.com/caselaws?id=161161 Industrial stearine fatty acid was treated as falling within the Kerala General Sales Tax Act entry for "all acids" because it is chemically and commercially an acid, specifically a free fatty acid. The common-parlance approach did not change that character, and the Tribunal's factual finding that the commodity is an acid was not shown to be erroneous. As a result, the item was not assessable as an unclassified commodity and remained taxable under the acid entry. en-us Wed, 01 Apr 1998 00:00:00 +0530 Tue, 07 Jan 2014 18:52:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161161 Industrial stearine fatty acid was treated as falling within the Kerala General Sales Tax Act entry for "all acids" because it is chemically and commercially an acid, specifically a free fatty acid. The common-parlance approach did not change that character, and the Tribunal's factual finding that the commodity is an acid was not shown to be erroneous. As a result, the item was not assessable as an unclassified commodity and remained taxable under the acid entry. Case-Laws VAT and Sales Tax Wed, 01 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161161