https://www.taxtmi.com/caselaws?id=162025 Where a fiscal incentive scheme uses an undefined commodity description, the expression must be understood by statutory classification and accepted commercial parlance, not by a purchaser's chosen end-use. Sodium petroleum sulphonate was treated as "detergent" for subsidy purposes because tariff classification, dictionary meaning, and commercial understanding showed it to be commonly known and used as a detergent, and the scheme contained no express exclusion. The rejection of subsidy based solely on the purchaser's declared end-use was therefore outside the proper scheme framework and open to writ challenge. The rejection order was set aside and the matter remitted for fresh consideration under the scheme. en-us Thu, 21 Sep 2006 00:00:00 +0530 Fri, 14 Feb 2014 16:13:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162025 Where a fiscal incentive scheme uses an undefined commodity description, the expression must be understood by statutory classification and accepted commercial parlance, not by a purchaser's chosen end-use. Sodium petroleum sulphonate was treated as "detergent" for subsidy purposes because tariff classification, dictionary meaning, and commercial understanding showed it to be commonly known and used as a detergent, and the scheme contained no express exclusion. The rejection of subsidy based solely on the purchaser's declared end-use was therefore outside the proper scheme framework and open to writ challenge. The rejection order was set aside and the matter remitted for fresh consideration under the scheme. Case-Laws VAT and Sales Tax Thu, 21 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162025