https://www.taxtmi.com/caselaws?id=160214 Classification of goods under a taxing statute turns on common parlance, functional identity, and the predominant component of the article. An LPG stove could not be treated as a stainless steel product merely because its body was made of stainless steel, since the burner and fittings were the essential parts and the steel body was only accessory and cosmetic in character. On that basis, the stove fell under the specific entry for metal products rather than the stainless steel entry, and the revenue's classification was held to be 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 goods under a taxing statute turns on common parlance, functional identity, and the predominant component of the article. An LPG stove could not be treated as a stainless steel product merely because its body was made of stainless steel, since the burner and fittings were the essential parts and the steel body was only accessory and cosmetic in character. On that basis, the stove fell under the specific entry for metal products rather than the stainless steel entry, and the revenue's classification was held to be incorrect. Case-Laws VAT and Sales Tax Tue, 14 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160214