https://www.taxtmi.com/caselaws?id=156002 Tax classification turned on the character of the goods as sold, not on the intended end use of the raw material. Thin stainless steel strips marketed by the assessee required further processing and addition of other articles before they could become wiper blades, so they were not component parts of motor vehicles in their sale form. The allotment order and invoices did not alter the nature of the goods actually sold. The strips were therefore correctly assessable as stainless steel articles under item 109 of the First Schedule. en-us Tue, 12 Jun 1990 00:00:00 +0530 Wed, 11 Sep 2013 17:39:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156002 Tax classification turned on the character of the goods as sold, not on the intended end use of the raw material. Thin stainless steel strips marketed by the assessee required further processing and addition of other articles before they could become wiper blades, so they were not component parts of motor vehicles in their sale form. The allotment order and invoices did not alter the nature of the goods actually sold. The strips were therefore correctly assessable as stainless steel articles under item 109 of the First Schedule. Case-Laws VAT and Sales Tax Tue, 12 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156002