https://www.taxtmi.com/caselaws?id=161188 Magnesite powder, also described as dolomite, used in making mosaic tiles, was analysed for tax classification under the Kerala General Sales Tax Act. Because it was not an article of everyday use, its classification could not be fixed by the ordinary common parlance test alone; its true tax character depended on proved commercial use. The dealer had to explain the actual use of the goods, and the authorities could assess the rate of tax on that basis. On the facts admitted and found, the powder was used as a raw material in tile manufacture, including to soften the mixture and for colour and polish, and was therefore treated as raw material rather than fertiliser. en-us Fri, 16 Aug 1996 00:00:00 +0530 Wed, 08 Jan 2014 18:42:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161188 Magnesite powder, also described as dolomite, used in making mosaic tiles, was analysed for tax classification under the Kerala General Sales Tax Act. Because it was not an article of everyday use, its classification could not be fixed by the ordinary common parlance test alone; its true tax character depended on proved commercial use. The dealer had to explain the actual use of the goods, and the authorities could assess the rate of tax on that basis. On the facts admitted and found, the powder was used as a raw material in tile manufacture, including to soften the mixture and for colour and polish, and was therefore treated as raw material rather than fertiliser. Case-Laws VAT and Sales Tax Fri, 16 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161188