trade paralance

Trade parlence means something as understood in the trade, as in contrastdiction to what is understood in scientific/technical literature.

Betel leave may be a leaf/vegetable in science, it is not a vegetable in trade parlence. Rice & paddy, wheat & flour are different things in trade parlence. As water and ice are different commodities in trade parlence, conversion of water into ice amounts to manufacture.

Tax statute is to be interpretated as to the words as understood in trade.