https://www.taxtmi.com/caselaws?id=158109 Classification of an industrial thermometer under the Kerala General Sales Tax Act turns on its common and commercial understanding, not merely on the presence of metal components. Because the item is designed and used as an instrument for measuring heat, it is not treated as a metallic product within entry 121 of the First Schedule. Mere incorporation of metal is insufficient to bring it within the tariff description for products made of iron or steel combined with other metals. On that reasoning, the thermometer was excluded from entry 121 and the revision was dismissed. en-us Fri, 04 Nov 1994 00:00:00 +0530 Wed, 16 Oct 2013 18:16:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158109 Classification of an industrial thermometer under the Kerala General Sales Tax Act turns on its common and commercial understanding, not merely on the presence of metal components. Because the item is designed and used as an instrument for measuring heat, it is not treated as a metallic product within entry 121 of the First Schedule. Mere incorporation of metal is insufficient to bring it within the tariff description for products made of iron or steel combined with other metals. On that reasoning, the thermometer was excluded from entry 121 and the revision was dismissed. Case-Laws VAT and Sales Tax Fri, 04 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158109