https://www.taxtmi.com/caselaws?id=159361 Enamelled copper winding wire was classified by applying its ordinary commercial identity, functional character and predominant use. The Court held that although the wire could transmit current, its accepted commercial role was to serve as an integral part in motors, armatures, chokes and similar electrical equipment, so it fell within the category of spare parts rather than ordinary electrical goods. The common parlance and predominant user tests were applied to bring the commodity within the concessional rate under the notification issued under section 17 of the M.P. Vanijyik Kar Adhiniyam, 1994. The commodity was therefore taxable at 4% under serial No. 10. en-us Wed, 03 Sep 1997 00:00:00 +0530 Fri, 22 Nov 2013 15:02:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159361 Enamelled copper winding wire was classified by applying its ordinary commercial identity, functional character and predominant use. The Court held that although the wire could transmit current, its accepted commercial role was to serve as an integral part in motors, armatures, chokes and similar electrical equipment, so it fell within the category of spare parts rather than ordinary electrical goods. The common parlance and predominant user tests were applied to bring the commodity within the concessional rate under the notification issued under section 17 of the M.P. Vanijyik Kar Adhiniyam, 1994. The commodity was therefore taxable at 4% under serial No. 10. Case-Laws VAT and Sales Tax Wed, 03 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159361