https://www.taxtmi.com/caselaws?id=159980 Ball pen refills are classifiable as "pens" under entry 135 of the First Schedule to the Kerala General Sales Tax Act, 1963. Classification depends on commercial and ordinary understanding: the refill is the operative writing device, whereas the outer body principally facilitates handling and appearance. Because the refill independently performs the essential writing function, it is not merely a part lacking separate identity. The contrary view that refills are not designed for writing is unsustainable, with the result that revisions challenging their exclusion from the entry succeed. en-us Thu, 21 May 1998 00:00:00 +0530 Fri, 06 Dec 2013 13:12:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159980 Ball pen refills are classifiable as "pens" under entry 135 of the First Schedule to the Kerala General Sales Tax Act, 1963. Classification depends on commercial and ordinary understanding: the refill is the operative writing device, whereas the outer body principally facilitates handling and appearance. Because the refill independently performs the essential writing function, it is not merely a part lacking separate identity. The contrary view that refills are not designed for writing is unsustainable, with the result that revisions challenging their exclusion from the entry succeed. Case-Laws VAT and Sales Tax Thu, 21 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159980