https://www.taxtmi.com/caselaws?id=162236 Classification of goods under the M.P. General Sales Tax Act was to be determined by common parlance, not by scientific or technical description. On the facts, Fevicol MR was treated as a stationery shop item used for pasting envelopes, papers and cards, while Fevicryl acrylic colours were treated as goods sold in stationery outlets for drawing and colouring in educational settings. Entry 21 was read broadly to cover stationery articles unless specifically excluded, and the later adhesive entry did not displace that specific classification without express exclusion or amendment. en-us Mon, 25 Oct 2004 00:00:00 +0530 Fri, 21 Feb 2014 12:54:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162236 Classification of goods under the M.P. General Sales Tax Act was to be determined by common parlance, not by scientific or technical description. On the facts, Fevicol MR was treated as a stationery shop item used for pasting envelopes, papers and cards, while Fevicryl acrylic colours were treated as goods sold in stationery outlets for drawing and colouring in educational settings. Entry 21 was read broadly to cover stationery articles unless specifically excluded, and the later adhesive entry did not displace that specific classification without express exclusion or amendment. Case-Laws VAT and Sales Tax Mon, 25 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162236