https://www.taxtmi.com/highlights?id=51288 In the matters of classification, it is the commercial parlance test which is relevant. It is test which has and that has to be adopted by the assessing officer. He has to decide as to how the product is treated in the market by the men of commerce in the trade. It is not the clarification or a particular view of the superior officer which should weigh his mind though such clarifications in the matters of classifications may be a relevant factor. en-us Sat, 18 Jan 2020 10:12:50 +0530 Sat, 18 Jan 2020 10:12:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51288 In the matters of classification, it is the commercial parlance test which is relevant. It is test which has and that has to be adopted by the assessing officer. He has to decide as to how the product is treated in the market by the men of commerce in the trade. It is not the clarification or a particular view of the superior officer which should weigh his mind though such clarifications in the matters of classifications may be a relevant factor. Highlights VAT and Sales Tax Sat, 18 Jan 2020 10:12:50 +0530 https://www.taxtmi.com/highlights?id=51288