https://www.taxtmi.com/caselaws?id=152156 Fountain-pen nibs were held not to fall within item 109 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 as articles made of stainless steel. The applicable test was whether stainless steel formed the substantial character of the commodity. That test was not met because the iridium tip was the essential and most valuable part of the nib, and the steel component did not constitute its dominant character. Accordingly, the revenue's classification failed, and the commodity was outside item 109. en-us Wed, 08 Feb 1978 00:00:00 +0530 Tue, 25 Jun 2013 17:32:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152156 Fountain-pen nibs were held not to fall within item 109 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 as articles made of stainless steel. The applicable test was whether stainless steel formed the substantial character of the commodity. That test was not met because the iridium tip was the essential and most valuable part of the nib, and the steel component did not constitute its dominant character. Accordingly, the revenue's classification failed, and the commodity was outside item 109. Case-Laws VAT and Sales Tax Wed, 08 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152156