https://www.taxtmi.com/caselaws?id=158913 Product classification turned on whether the goods were paper-based laminated decorative sheets or plywood-based goods. The decisive factor was the true composition of the sample, and a scientific report from the Joint Director of Industries and Commerce identified the exhibits as laminated paper falling within Part C, Sl. No. 44(v). The argument that the use of resin instead of gum necessarily made the product plywood-based was rejected because the entry did not treat a hard paper-based product as plywood merely on that basis. The product was therefore classified under Sl. No. 44(v) of Part C and taxed at 5 per cent rather than under Entry 13(i) at 12 per cent. en-us Fri, 12 Apr 1996 00:00:00 +0530 Sat, 09 Nov 2013 13:44:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158913 Product classification turned on whether the goods were paper-based laminated decorative sheets or plywood-based goods. The decisive factor was the true composition of the sample, and a scientific report from the Joint Director of Industries and Commerce identified the exhibits as laminated paper falling within Part C, Sl. No. 44(v). The argument that the use of resin instead of gum necessarily made the product plywood-based was rejected because the entry did not treat a hard paper-based product as plywood merely on that basis. The product was therefore classified under Sl. No. 44(v) of Part C and taxed at 5 per cent rather than under Entry 13(i) at 12 per cent. Case-Laws VAT and Sales Tax Fri, 12 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158913