https://www.taxtmi.com/caselaws?id=167736 For classification under a fiscal entry, the common parlance test prevails and the dealer's label cannot override the actual composition of the goods. Milk powder sold as skimmed milk powder but containing added sugar and fat was held not to answer the ordinary trade understanding of skimmed milk powder, which denotes low fat content. On the material before the HC, a product containing 10 per cent fat could not be treated as skimmed milk powder. It was therefore not entitled to the lower tax rate and was correctly subjected to the higher rate of tax under the Assam Value Added Tax Act, 2003. en-us Mon, 06 May 2013 00:00:00 +0530 Fri, 02 Jan 2015 08:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167736 For classification under a fiscal entry, the common parlance test prevails and the dealer's label cannot override the actual composition of the goods. Milk powder sold as skimmed milk powder but containing added sugar and fat was held not to answer the ordinary trade understanding of skimmed milk powder, which denotes low fat content. On the material before the HC, a product containing 10 per cent fat could not be treated as skimmed milk powder. It was therefore not entitled to the lower tax rate and was correctly subjected to the higher rate of tax under the Assam Value Added Tax Act, 2003. Case-Laws VAT and Sales Tax Mon, 06 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167736