https://www.taxtmi.com/caselaws?id=105032 Commercial understanding in trade may determine whether a product falls within a fiscal notification: compounded rubber was treated as a finished rubber product because uncontested trade evidence showed that meaning, and concessional treatment under the Kerala General Sales Tax Act was upheld. Articles sold as butyl rubber, banbury tailings, brass valves, empty drums and gunny bags were treated as scrap because the Tribunal found they had been condemned and sold as non-reusable goods, and that classification was sustained. The Revenue's challenge therefore failed, and the concurrent findings in favour of the dealer remained undisturbed. en-us Wed, 02 Feb 2000 00:00:00 +0530 Sat, 31 Aug 2013 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105032 Commercial understanding in trade may determine whether a product falls within a fiscal notification: compounded rubber was treated as a finished rubber product because uncontested trade evidence showed that meaning, and concessional treatment under the Kerala General Sales Tax Act was upheld. Articles sold as butyl rubber, banbury tailings, brass valves, empty drums and gunny bags were treated as scrap because the Tribunal found they had been condemned and sold as non-reusable goods, and that classification was sustained. The Revenue's challenge therefore failed, and the concurrent findings in favour of the dealer remained undisturbed. Case-Laws VAT and Sales Tax Wed, 02 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105032