https://www.taxtmi.com/caselaws?id=163562 For sales tax classification, a commodity must be identified in common parlance rather than by technical or scientific analysis. The use to which the article may be put, and the nature of the dealer, do not determine its classification. On that approach, "Janatha Cem" was treated as a powdered lime product answering the trade description of dehydrated lime, bringing it within the concessional entry for lime and dehydrated lime rather than the higher-rated entry for lime products and white-washing materials. 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 For sales tax classification, a commodity must be identified in common parlance rather than by technical or scientific analysis. The use to which the article may be put, and the nature of the dealer, do not determine its classification. On that approach, "Janatha Cem" was treated as a powdered lime product answering the trade description of dehydrated lime, bringing it within the concessional entry for lime and dehydrated lime rather than the higher-rated entry for lime products and white-washing materials. Case-Laws VAT and Sales Tax Wed, 16 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163562