https://www.taxtmi.com/caselaws?id=162094 Used transformer oil was treated as a petroleum product because taxing entries are construed in common parlance and commercial sense, not by scientific or technical meaning. Although the oil had been used as a lubricant and its strength had reduced, no material showed that it had ceased to retain that character or could not be used further as such. Mere diminution in quality was insufficient to remove it from the notified category. The sale of the used oil therefore remained exigible to tax at the first stage of sale, and the reference was answered against the assessee. en-us Mon, 24 Jan 2005 00:00:00 +0530 Sat, 15 Feb 2014 18:52:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162094 Used transformer oil was treated as a petroleum product because taxing entries are construed in common parlance and commercial sense, not by scientific or technical meaning. Although the oil had been used as a lubricant and its strength had reduced, no material showed that it had ceased to retain that character or could not be used further as such. Mere diminution in quality was insufficient to remove it from the notified category. The sale of the used oil therefore remained exigible to tax at the first stage of sale, and the reference was answered against the assessee. Case-Laws VAT and Sales Tax Mon, 24 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162094