https://www.taxtmi.com/caselaws?id=257853 Where a sales tax statute adopts HSN-linked schedule entries, classification must follow the HSN meaning and the corresponding tariff description, not common or commercial parlance. Products marketed as Ujala Supreme and Ujala Stiff and Shine were treated as diluted Acid Violet Paste and poly vinyl acetate in primary form, so they remained within the specific Third Schedule entries and could not be shifted to the residuary notification entry merely because of dilution, processing, or market form. The common parlance test applied only where an entry lacked an HSN number and was therefore inapplicable here. en-us Wed, 18 Mar 2015 00:00:00 +0530 Mon, 12 Sep 2016 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257853 Where a sales tax statute adopts HSN-linked schedule entries, classification must follow the HSN meaning and the corresponding tariff description, not common or commercial parlance. Products marketed as Ujala Supreme and Ujala Stiff and Shine were treated as diluted Acid Violet Paste and poly vinyl acetate in primary form, so they remained within the specific Third Schedule entries and could not be shifted to the residuary notification entry merely because of dilution, processing, or market form. The common parlance test applied only where an entry lacked an HSN number and was therefore inapplicable here. Case-Laws VAT and Sales Tax Wed, 18 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257853