https://www.taxtmi.com/caselaws?id=163562 Sales tax classification of "Janatha Cem" depends on the common parlance test rather than technical composition, intended use, or the dealer's business. Lime and dehydrated lime covered by the reduced-rate notification include lime without moisture content, while the higher-rated schedule entry applies to lime products and other white-washing materials. As a powdered lime-based commodity understood in trade parlance as dehydrated lime, "Janatha Cem" falls within the specific concessional entry. Its possible use as a white-washing material does not shift it to the general higher-rated entry, and it is eligible for the reduced tax rate. en-us Wed, 16 Jul 2008 00:00:00 +0530 Thu, 04 Dec 2014 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163562 Sales tax classification of "Janatha Cem" depends on the common parlance test rather than technical composition, intended use, or the dealer's business. Lime and dehydrated lime covered by the reduced-rate notification include lime without moisture content, while the higher-rated schedule entry applies to lime products and other white-washing materials. As a powdered lime-based commodity understood in trade parlance as dehydrated lime, "Janatha Cem" falls within the specific concessional entry. Its possible use as a white-washing material does not shift it to the general higher-rated entry, and it is eligible for the reduced tax rate. Case-Laws VAT and Sales Tax Wed, 16 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163562