https://www.taxtmi.com/caselaws?id=161628 Sales tax classification turns on common parlance or trade parlance, not scientific composition alone. Nitrous oxide, though chemically a gas and capable of being described broadly as a chemical, was understood in trade as being sold mainly for anaesthetic use in hospitals and nursing homes. Because Entry No. 21 in Part S specifically covered surgical and dental aids and related hospital-use items, it prevailed over the broader chemical entry. On that basis, nitrous oxide was classified under the specific surgical-aid entry rather than as a general chemical. en-us Mon, 05 Jan 2004 00:00:00 +0530 Mon, 03 Feb 2014 12:23:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161628 Sales tax classification turns on common parlance or trade parlance, not scientific composition alone. Nitrous oxide, though chemically a gas and capable of being described broadly as a chemical, was understood in trade as being sold mainly for anaesthetic use in hospitals and nursing homes. Because Entry No. 21 in Part S specifically covered surgical and dental aids and related hospital-use items, it prevailed over the broader chemical entry. On that basis, nitrous oxide was classified under the specific surgical-aid entry rather than as a general chemical. Case-Laws VAT and Sales Tax Mon, 05 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161628