https://www.taxtmi.com/caselaws?id=754882 Where a fiscal entry is undefined, goods must be classified according to common parlance, trade understanding, and user test, not scientific, dictionary, internet, or technical material. Applying that approach, PET resin and PVC granules were held not to fall within "chemicals" under Entry 51 of the Assam Entry Tax Act, 2008, because they were not specifically named and the authorities failed to discharge the burden of supporting that classification. The assessment, appellate, and revisional orders were quashed, and the tax collected on the disputed goods was directed to be refunded. en-us Fri, 28 Jun 2024 00:00:00 +0530 Tue, 02 Jul 2024 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754882 Where a fiscal entry is undefined, goods must be classified according to common parlance, trade understanding, and user test, not scientific, dictionary, internet, or technical material. Applying that approach, PET resin and PVC granules were held not to fall within "chemicals" under Entry 51 of the Assam Entry Tax Act, 2008, because they were not specifically named and the authorities failed to discharge the burden of supporting that classification. The assessment, appellate, and revisional orders were quashed, and the tax collected on the disputed goods was directed to be refunded. Case-Laws VAT / Sales Tax Fri, 28 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754882