https://www.taxtmi.com/caselaws?id=158479 Expansion joint boards made of sugarcane bagasse, resin, chemicals, molasses and bitumen were held to fall within item 114 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 because classification depended on the material composition and commercial description of the goods as manufactured and sold. The boards were treated as building boards of vegetable fibre, and their use as joint fillers did not control the tariff entry when the statutory language otherwise fit. The assessing authorities' classification was upheld and the revision failed, confirming tax liability under the applicable entry. en-us Wed, 18 Oct 1995 00:00:00 +0530 Tue, 29 Oct 2013 15:18:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158479 Expansion joint boards made of sugarcane bagasse, resin, chemicals, molasses and bitumen were held to fall within item 114 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 because classification depended on the material composition and commercial description of the goods as manufactured and sold. The boards were treated as building boards of vegetable fibre, and their use as joint fillers did not control the tariff entry when the statutory language otherwise fit. The assessing authorities' classification was upheld and the revision failed, confirming tax liability under the applicable entry. Case-Laws VAT and Sales Tax Wed, 18 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158479