https://www.taxtmi.com/caselaws?id=161464 Exemption under the Andhra Pradesh General Sales Tax Act, 1957 was confined to goods covered by the relevant Government Order, namely ball point pens. Ball point pen holders sold without refills were not treated as ball point pens, because refills were an essential component and the commodity had to be understood in its ordinary commercial sense. The classification argument that the holder alone matched the exempted item was rejected, and the exemption claim failed on the merits of that product description. en-us Fri, 17 Aug 2001 00:00:00 +0530 Wed, 29 Jan 2014 14:29:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161464 Exemption under the Andhra Pradesh General Sales Tax Act, 1957 was confined to goods covered by the relevant Government Order, namely ball point pens. Ball point pen holders sold without refills were not treated as ball point pens, because refills were an essential component and the commodity had to be understood in its ordinary commercial sense. The classification argument that the holder alone matched the exempted item was rejected, and the exemption claim failed on the merits of that product description. Case-Laws VAT and Sales Tax Fri, 17 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161464