https://www.taxtmi.com/caselaws?id=156880 For sales-tax classification under the Gujarat Sales Tax Act, the essential test is the goods' dominant function and common parlance character. The appellate Tribunal's power under section 65(6) was wide enough to examine the correct applicability of entry 79 of Schedule II, Part A while deciding the dealer's appeal, and that jurisdiction was upheld. On classification, a xerox or photocopier machine was treated as a duplicating machine because its essential and sole function is copying; extra features such as enlargement or contraction did not change that character. A later amendment to entry 79 was regarded as clarificatory, reflecting the earlier position. en-us Mon, 22 Jul 1991 00:00:00 +0530 Wed, 25 Sep 2013 17:38:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156880 For sales-tax classification under the Gujarat Sales Tax Act, the essential test is the goods' dominant function and common parlance character. The appellate Tribunal's power under section 65(6) was wide enough to examine the correct applicability of entry 79 of Schedule II, Part A while deciding the dealer's appeal, and that jurisdiction was upheld. On classification, a xerox or photocopier machine was treated as a duplicating machine because its essential and sole function is copying; extra features such as enlargement or contraction did not change that character. A later amendment to entry 79 was regarded as clarificatory, reflecting the earlier position. Case-Laws VAT and Sales Tax Mon, 22 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156880