https://www.taxtmi.com/caselaws?id=152776 Contractual specifications can override a plain label when determining sales tax treatment of goods. Although the goods were described as approved firewood, the detailed terms governing the supply showed minute requirements that indicated the parties were not dealing with the goods merely as firewood. A precedent based on classification by ordinary name was held inapplicable because the decisive factor was the substance of the agreement and the character of the supply under it. On that basis, the supply was not exempt as firewood and the revision failed. en-us Wed, 14 Nov 1979 00:00:00 +0530 Wed, 10 Jul 2013 17:58:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152776 Contractual specifications can override a plain label when determining sales tax treatment of goods. Although the goods were described as approved firewood, the detailed terms governing the supply showed minute requirements that indicated the parties were not dealing with the goods merely as firewood. A precedent based on classification by ordinary name was held inapplicable because the decisive factor was the substance of the agreement and the character of the supply under it. On that basis, the supply was not exempt as firewood and the revision failed. Case-Laws VAT and Sales Tax Wed, 14 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152776