https://www.taxtmi.com/caselaws?id=163263 X-ray films were treated as distinct from ordinary photographic films and plates for sales tax classification under the Bengal Finance (Sales Tax) Act, 1941. Applying the common parlance test, the tribunal noted that no special statutory definition displaced the ordinary commercial meaning of the commodity. Because x-ray films are used with x-ray apparatus and not photographic cameras, they could not be forced into the specific entry for photographic films and plates. They therefore fell, if taxable at all, within the residuary entry rather than the specific exemption-like classification. en-us Tue, 11 Jul 2006 00:00:00 +0530 Thu, 27 Mar 2014 16:07:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163263 X-ray films were treated as distinct from ordinary photographic films and plates for sales tax classification under the Bengal Finance (Sales Tax) Act, 1941. Applying the common parlance test, the tribunal noted that no special statutory definition displaced the ordinary commercial meaning of the commodity. Because x-ray films are used with x-ray apparatus and not photographic cameras, they could not be forced into the specific entry for photographic films and plates. They therefore fell, if taxable at all, within the residuary entry rather than the specific exemption-like classification. Case-Laws VAT and Sales Tax Tue, 11 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163263