https://www.taxtmi.com/caselaws?id=170693 In sales tax classification, a VSAT was held not to fall within the expression "Satellite Receiver" because it performs two-way communication functions and does more than receive and process satellite audio or video signals. Applying the common parlance test, the court treated market understanding as decisive and accepted the finding that dealers and consumers regard VSAT and satellite receiver as different goods. VSAT was therefore excluded from entry 75(i) and classified under the residuary entry 75(iii) for unspecified electronic goods, with the resulting fiscal treatment following that classification. en-us Mon, 13 Jan 2014 00:00:00 +0530 Thu, 16 Jul 2015 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170693 In sales tax classification, a VSAT was held not to fall within the expression "Satellite Receiver" because it performs two-way communication functions and does more than receive and process satellite audio or video signals. Applying the common parlance test, the court treated market understanding as decisive and accepted the finding that dealers and consumers regard VSAT and satellite receiver as different goods. VSAT was therefore excluded from entry 75(i) and classified under the residuary entry 75(iii) for unspecified electronic goods, with the resulting fiscal treatment following that classification. Case-Laws VAT and Sales Tax Mon, 13 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170693