https://www.taxtmi.com/caselaws?id=45044 Commodity classification under the Kerala General Sales Tax Act turns on common parlance identity. Pan parag or pan masala without tobacco may fall within scented arecanut as an arecanut-based preparation, but tobacco-based pan parag is treated as a different commodity because consumers of tobacco products form a distinct class and it is not ordinarily regarded as scented arecanut. On that basis, tobacco-based pan parag, if proved to be the assessee's product, would be taxable as an unclassified item. The existing record did not contain a clear finding that the turnover consisted entirely of tobacco-based pan parag, so a final classification could not be made without that factual determination. en-us Mon, 01 Jun 1998 00:00:00 +0530 Sat, 07 Dec 2013 14:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45044 Commodity classification under the Kerala General Sales Tax Act turns on common parlance identity. Pan parag or pan masala without tobacco may fall within scented arecanut as an arecanut-based preparation, but tobacco-based pan parag is treated as a different commodity because consumers of tobacco products form a distinct class and it is not ordinarily regarded as scented arecanut. On that basis, tobacco-based pan parag, if proved to be the assessee's product, would be taxable as an unclassified item. The existing record did not contain a clear finding that the turnover consisted entirely of tobacco-based pan parag, so a final classification could not be made without that factual determination. Case-Laws VAT and Sales Tax Mon, 01 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45044