https://www.taxtmi.com/caselaws?id=161462 Polystik compound is classifiable as an adhesive under item 3 of the First Schedule to the Kerala General Sales Tax Act, 1963, because its essential use was for fixing rainguard on rubber trees by binding cloth and supporting the shade. The product's transport documents and returns also described it as an adhesive, reinforcing its binding character. Its waterproofing or leak-preventing feature was only incidental and did not change the product's dominant function. On that basis, it falls within the adhesive entry and not the residuary entry. en-us Wed, 18 Sep 2002 00:00:00 +0530 Wed, 29 Jan 2014 14:18:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161462 Polystik compound is classifiable as an adhesive under item 3 of the First Schedule to the Kerala General Sales Tax Act, 1963, because its essential use was for fixing rainguard on rubber trees by binding cloth and supporting the shade. The product's transport documents and returns also described it as an adhesive, reinforcing its binding character. Its waterproofing or leak-preventing feature was only incidental and did not change the product's dominant function. On that basis, it falls within the adhesive entry and not the residuary entry. Case-Laws VAT and Sales Tax Wed, 18 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161462