https://www.taxtmi.com/caselaws?id=151381 Cycle rickshaw tyres and tubes were held not to fall within the lower-rated entry for cycle tyres and tubes, because sales tax classification depends on ordinary commercial understanding and functional identity. The Court applied common parlance and commercial sense, noting that cycle rickshaws and cycles are different vehicles with different design, use and physical characteristics, and that the disputed goods were thicker, more durable and made for greater load-bearing. The lower rate was therefore unavailable, and the Tribunal's classification was upheld. en-us Tue, 02 Mar 1976 00:00:00 +0530 Wed, 05 Jun 2013 12:39:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151381 Cycle rickshaw tyres and tubes were held not to fall within the lower-rated entry for cycle tyres and tubes, because sales tax classification depends on ordinary commercial understanding and functional identity. The Court applied common parlance and commercial sense, noting that cycle rickshaws and cycles are different vehicles with different design, use and physical characteristics, and that the disputed goods were thicker, more durable and made for greater load-bearing. The lower rate was therefore unavailable, and the Tribunal's classification was upheld. Case-Laws VAT and Sales Tax Tue, 02 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151381