Tax classification follows primary use: cotton thread used for kite flying remained sewing thread and kept the fixed tax rate.

Cotton thread used for kite flying was treated as the same commodity as sewing thread because its essential character did not change merely due to a secondary use. Tax classification depends mainly on the primary and general use of the goods, and a different incidental use does not by itself justify a higher or separate tax rate. On that basis, the thread remained taxable at the fixed rate applicable to sewing thread, and there was no reason to interfere with the Board of Revenue's view.

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Issues: Whether cotton thread used for kite flying was different from sewing thread and liable to tax at the general rate instead of the fixed rate applicable to sewing thread.

Analysis: The commodity sold was cotton thread. Its essential character as sewing thread was not altered merely because it was also used for flying kites. Tax classification depends mainly on the primary and general use of the commodity, and a secondary or different use does not by itself justify a different tax rate. On that basis, no ground was found to interfere with the Board of Revenue's view.

Conclusion: The cotton thread used for kite flying was not to be treated as a different commodity from sewing thread, and it remained taxable at the fixed rate applicable to sewing thread.

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