https://www.taxtmi.com/caselaws?id=105257 Under common and commercial parlance, a ball point pen refill is not treated as a pen merely because it enables writing when inserted into the pen. The refill was regarded as a separate component of the writing instrument, not as a pen in ordinary trade or public understanding. Applying that test to entry 135 of the Kerala General Sales Tax Act, 1963, the Supreme Court held that the refill does not fall within the entry covering pens, pencils and fountain pens and is outside its scope. en-us Thu, 03 Feb 2000 00:00:00 +0530 Tue, 08 Jul 2014 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105257 Under common and commercial parlance, a ball point pen refill is not treated as a pen merely because it enables writing when inserted into the pen. The refill was regarded as a separate component of the writing instrument, not as a pen in ordinary trade or public understanding. Applying that test to entry 135 of the Kerala General Sales Tax Act, 1963, the Supreme Court held that the refill does not fall within the entry covering pens, pencils and fountain pens and is outside its scope. Case-Laws VAT and Sales Tax Thu, 03 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105257