https://www.taxtmi.com/caselaws?id=155128 For sales tax classification, a refrigeration compressor was held to fall by its primary or predominant use, not by occasional or purchaser-specific use. Because the compressor was mainly used in refrigeration plants and only incidentally in air-conditioning plants, it could not be treated as a component or part of an air-conditioning plant under entry 47(b) of Schedule C. In the absence of a specific entry for refrigeration plant or its components, the commodity was properly assessed under the residuary entry 22 of Schedule E. The reference was answered against classification under entry 47(b) and in favour of the assessees. en-us Mon, 17 Dec 1984 00:00:00 +0530 Sat, 31 Aug 2013 16:04:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155128 For sales tax classification, a refrigeration compressor was held to fall by its primary or predominant use, not by occasional or purchaser-specific use. Because the compressor was mainly used in refrigeration plants and only incidentally in air-conditioning plants, it could not be treated as a component or part of an air-conditioning plant under entry 47(b) of Schedule C. In the absence of a specific entry for refrigeration plant or its components, the commodity was properly assessed under the residuary entry 22 of Schedule E. The reference was answered against classification under entry 47(b) and in favour of the assessees. Case-Laws VAT and Sales Tax Mon, 17 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155128