SLP(C) No.(Verified On 07-05-2018)
TRIVENI GLASS LIMITED DEPUTY GENERAL MANAGER R.K. SINHA vs COMMISSIONER OF TRADE TAX
Status
DISPOSED
Judges
HON'BLE MR. JUSTICE S. RAVINDRA BHAT and HON'BLE MR. JUSTICE ARAVIND KUMAR
Order Date
09-10-2023
Filed On
16-03-2018 12:00 AM
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AI Summary
Under fiscal/tax statutes, the classification of a commodity under a tariff entry must be determined by its common and popular parlance — how it is understood in trade by dealers and consumers — and not by its scientific or technical attributes; accordingly, a commodity possessing distinct physical properties, manufacturing process, and commercial identity cannot claim inclusion in an exclusion clause meant for a different primary commodity merely on the basis of compositional similarity.