https://www.taxtmi.com/caselaws?id=161842 Classification of a dual-use product under fiscal entries must be based on strict construction, trade and commercial meaning, and actual consumer use. Where an article is capable of more than one use, the Revenue bears the burden of proving that it falls within the higher-tax category. Reliance on a licensing order and advertisements was found insufficient to conclusively show that the product was hair oil alone. Judicial notice was not an adequate substitute for proof, so the classification could not be sustained on the existing record and required reconsideration on proper material. en-us Fri, 11 Mar 2005 00:00:00 +0530 Fri, 07 Feb 2014 18:03:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161842 Classification of a dual-use product under fiscal entries must be based on strict construction, trade and commercial meaning, and actual consumer use. Where an article is capable of more than one use, the Revenue bears the burden of proving that it falls within the higher-tax category. Reliance on a licensing order and advertisements was found insufficient to conclusively show that the product was hair oil alone. Judicial notice was not an adequate substitute for proof, so the classification could not be sustained on the existing record and required reconsideration on proper material. Case-Laws VAT and Sales Tax Fri, 11 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161842