https://www.taxtmi.com/caselaws?id=159980 A ball pen refill was held to fall within entry 135 of the First Schedule to the Kerala General Sales Tax Act, 1963 as a "pen". The decisive test was commercial and ordinary understanding of the article: the refill is the actual writing component and enables writing, while the outer body is only a cover or facilitating feature. On that basis, the refill could not be treated as a mere part without independent identity for classification purposes, and the contrary view that it was not designed for writing was rejected. The revision petitions succeeded. 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 A ball pen refill was held to fall within entry 135 of the First Schedule to the Kerala General Sales Tax Act, 1963 as a "pen". The decisive test was commercial and ordinary understanding of the article: the refill is the actual writing component and enables writing, while the outer body is only a cover or facilitating feature. On that basis, the refill could not be treated as a mere part without independent identity for classification purposes, and the contrary view that it was not designed for writing was rejected. The revision petitions succeeded. Case-Laws VAT and Sales Tax Thu, 21 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159980