Court Rules "Milk Cream" Should Be Classified by Common Meaning for VAT and Sales Tax, Not Technical Definition.

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....Classification of goods - milk cream - A scientific or technical meaning of the term ‘milk cream’, as is sought to be projected by the assessee, should not be adopted and the popular meaning of milk cream as is commonly understood, should be taken note of, i.e. that it is a product which is different from milk. - HC....