https://www.taxtmi.com/caselaws?id=159763 Cement bonded particle board was held not classifiable under Entry 114 of the Andhra Pradesh General Sales Tax Act because that entry applies only to plywood, particle board and allied boards predominantly composed of wood. The predominance test controlled classification, and the board's main component was cement, with wood forming only a smaller portion. Its use for doors or partitions was not decisive for schedule entry classification. The assessee's claimed classification therefore succeeded and the item was treated as outside Entry 114. en-us Tue, 20 Oct 1998 00:00:00 +0530 Sat, 30 Nov 2013 17:26:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159763 Cement bonded particle board was held not classifiable under Entry 114 of the Andhra Pradesh General Sales Tax Act because that entry applies only to plywood, particle board and allied boards predominantly composed of wood. The predominance test controlled classification, and the board's main component was cement, with wood forming only a smaller portion. Its use for doors or partitions was not decisive for schedule entry classification. The assessee's claimed classification therefore succeeded and the item was treated as outside Entry 114. Case-Laws VAT and Sales Tax Tue, 20 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159763