https://www.taxtmi.com/caselaws?id=172090 In taxing statutes, classification follows common parlance and trade understanding unless the legislation shows a contrary intention. Applying that approach, the Rajasthan HC treated Entry 125 of Schedule IV as covering corrective eyewear such as spectacles, frames, lenses, contact lenses and lens cleaners, not sunglasses, which are ordinarily used for protection from sunlight and glare. The entry's history and trade parlance supported a separate commercial identity for sunglasses. As the goods were not covered by the specific entry, the residuary entry in Schedule V applied, and the concurrent classification finding was upheld against the assessee. en-us Tue, 15 Oct 2013 00:00:00 +0530 Sat, 12 Jul 2025 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172090 In taxing statutes, classification follows common parlance and trade understanding unless the legislation shows a contrary intention. Applying that approach, the Rajasthan HC treated Entry 125 of Schedule IV as covering corrective eyewear such as spectacles, frames, lenses, contact lenses and lens cleaners, not sunglasses, which are ordinarily used for protection from sunlight and glare. The entry's history and trade parlance supported a separate commercial identity for sunglasses. As the goods were not covered by the specific entry, the residuary entry in Schedule V applied, and the concurrent classification finding was upheld against the assessee. Case-Laws VAT / Sales Tax Tue, 15 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172090