https://www.taxtmi.com/caselaws?id=160214 Classification of an LPG stove under the Kerala General Sales Tax Act depends on common parlance, functional identity, predominant components and commercial identity. The burner and fittings constitute the stove's essential functional parts, whereas the stainless steel body is only an accessory for convenience and appearance. An LPG stove therefore cannot be commercially regarded as a stainless steel product merely because its body is made of stainless steel. It falls under the specified entry for metal products rather than the entry for stainless steel products, rendering the revenue classification incorrect. en-us Tue, 14 Dec 1999 00:00:00 +0530 Wed, 11 Dec 2013 17:55:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160214 Classification of an LPG stove under the Kerala General Sales Tax Act depends on common parlance, functional identity, predominant components and commercial identity. The burner and fittings constitute the stove's essential functional parts, whereas the stainless steel body is only an accessory for convenience and appearance. An LPG stove therefore cannot be commercially regarded as a stainless steel product merely because its body is made of stainless steel. It falls under the specified entry for metal products rather than the entry for stainless steel products, rendering the revenue classification incorrect. Case-Laws VAT and Sales Tax Tue, 14 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160214