https://www.taxtmi.com/caselaws?id=162658 Classification of goods in a taxing entry turns on the common parlance or popular sense test, meaning the word must be understood in ordinary commercial usage rather than by technical or dictionary definitions. Applying that test, khair wood was held to be a distinct commercial commodity used in trade as raw material for katha and not understood in the market as timber. Its possible use for construction, or a broader definition of timber under another statutory regime, was insufficient to alter that ordinary market understanding. Khair wood therefore falls outside the timber entry and is taxable accordingly. en-us Wed, 27 Sep 2006 00:00:00 +0530 Wed, 12 Mar 2014 13:04:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162658 Classification of goods in a taxing entry turns on the common parlance or popular sense test, meaning the word must be understood in ordinary commercial usage rather than by technical or dictionary definitions. Applying that test, khair wood was held to be a distinct commercial commodity used in trade as raw material for katha and not understood in the market as timber. Its possible use for construction, or a broader definition of timber under another statutory regime, was insufficient to alter that ordinary market understanding. Khair wood therefore falls outside the timber entry and is taxable accordingly. Case-Laws VAT and Sales Tax Wed, 27 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162658