https://www.taxtmi.com/caselaws?id=189581 Classification of goods for tax purposes turns on common or commercial parlance rather than a purely technical or scientific description. A product's trade understanding, manufacturer's certificate, and treatment in earlier decisions on similar goods may guide classification. On that basis, a commodity containing an insecticidal ingredient is not necessarily an insecticide if its accepted commercial identity is a mosquito repellent. 'Good Night Mats' was accordingly treated as a mosquito repellent and not as an insecticide, and it was liable to tax as an unclassified item. en-us Tue, 06 Apr 2004 00:00:00 +0530 Fri, 13 Jan 2017 10:10:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189581 Classification of goods for tax purposes turns on common or commercial parlance rather than a purely technical or scientific description. A product's trade understanding, manufacturer's certificate, and treatment in earlier decisions on similar goods may guide classification. On that basis, a commodity containing an insecticidal ingredient is not necessarily an insecticide if its accepted commercial identity is a mosquito repellent. 'Good Night Mats' was accordingly treated as a mosquito repellent and not as an insecticide, and it was liable to tax as an unclassified item. Case-Laws VAT and Sales Tax Tue, 06 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189581