Both terms have caused endless confusion since, but there is one key difference between the two: business casual refers to clothes worn for work, whereas smart casual is a dress code (usually) for occasions outside the office.
It goes asymmetrical, from the waist on the right side up to the collar bone on the left side
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Its when you get to the confusion of semi-formal, etc
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65% rayon, 30% nylon, 5% spandex, lined