https://www.taxtmi.com/caselaws?id=158195 Balloons sold by the assessee were treated as children's toys for purposes of entry 47 of the Fifth Schedule to the Karnataka Sales Tax Act, 1957. The court applied the principle that where a commodity may fit more than one description, classification depends on the entry that truly applies, and the dominant purpose of the goods prevails over incidental use. As balloons are primarily used by children as toys and only incidentally for decoration, balloons costing not more than Rs. 20 per item fell within the exempt schedule entry and were not taxable as general goods under the charging provision. en-us Fri, 12 Feb 1993 00:00:00 +0530 Fri, 18 Oct 2013 11:35:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158195 Balloons sold by the assessee were treated as children's toys for purposes of entry 47 of the Fifth Schedule to the Karnataka Sales Tax Act, 1957. The court applied the principle that where a commodity may fit more than one description, classification depends on the entry that truly applies, and the dominant purpose of the goods prevails over incidental use. As balloons are primarily used by children as toys and only incidentally for decoration, balloons costing not more than Rs. 20 per item fell within the exempt schedule entry and were not taxable as general goods under the charging provision. Case-Laws VAT and Sales Tax Fri, 12 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158195