https://www.taxtmi.com/caselaws?id=157853 Glass shells sold in semi-finished form are classified by their commercial identity rather than their literal or scientific composition. For sales tax classification, the relevant question is how persons dealing in the commodity in trade understand it. Where shells are supplied only for use by another manufacturer in producing bulbs and are not ordinarily sold to consumers as finished glassware, they are not treated as goods or wares made of glass under the notified entry. They are consequently treated as unclassified goods and liable to the applicable lower tax rate. en-us Fri, 04 Aug 1995 00:00:00 +0530 Fri, 11 Oct 2013 15:08:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157853 Glass shells sold in semi-finished form are classified by their commercial identity rather than their literal or scientific composition. For sales tax classification, the relevant question is how persons dealing in the commodity in trade understand it. Where shells are supplied only for use by another manufacturer in producing bulbs and are not ordinarily sold to consumers as finished glassware, they are not treated as goods or wares made of glass under the notified entry. They are consequently treated as unclassified goods and liable to the applicable lower tax rate. Case-Laws VAT and Sales Tax Fri, 04 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157853