https://www.taxtmi.com/caselaws?id=157313 Cotton thread used for kite flying was treated as the same commodity as sewing thread because its essential character did not change merely due to a secondary use. Tax classification depends mainly on the primary and general use of the goods, and a different incidental use does not by itself justify a higher or separate tax rate. On that basis, the thread remained taxable at the fixed rate applicable to sewing thread, and there was no reason to interfere with the Board of Revenue's view. en-us Thu, 05 Dec 1991 00:00:00 +0530 Thu, 03 Oct 2013 18:47:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157313 Cotton thread used for kite flying was treated as the same commodity as sewing thread because its essential character did not change merely due to a secondary use. Tax classification depends mainly on the primary and general use of the goods, and a different incidental use does not by itself justify a higher or separate tax rate. On that basis, the thread remained taxable at the fixed rate applicable to sewing thread, and there was no reason to interfere with the Board of Revenue's view. Case-Laws VAT and Sales Tax Thu, 05 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157313