https://www.taxtmi.com/caselaws?id=157360 Classification of fasteners under the Kerala General Sales Tax Act depends on establishing the exact goods sold and their common or popular understanding. Treating the products as automobile parts without a clear factual finding was insufficient, particularly where they were claimed to be nuts and bolts capable of varied uses. The classification determination was set aside and remitted to the Appellate Tribunal for fresh consideration after determining the precise nature of the goods. en-us Mon, 25 Oct 1993 00:00:00 +0530 Fri, 04 Oct 2013 14:58:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157360 Classification of fasteners under the Kerala General Sales Tax Act depends on establishing the exact goods sold and their common or popular understanding. Treating the products as automobile parts without a clear factual finding was insufficient, particularly where they were claimed to be nuts and bolts capable of varied uses. The classification determination was set aside and remitted to the Appellate Tribunal for fresh consideration after determining the precise nature of the goods. Case-Laws VAT and Sales Tax Mon, 25 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157360