https://www.taxtmi.com/caselaws?id=161502 Steel tubes supplied as bent exhaust pipes retained their essential commercial identity as declared goods, because specification, bending, or later use in a motor vehicle did not alter their character. The State could not reclassify them as motor vehicle parts or accessories merely by reference to their end use, and the higher tax entry therefore could not override the treatment applicable to declared goods. The operative principle is that goods with an unchanged basic identity remain within the declared goods category despite adaptation for a buyer's requirements. en-us Wed, 14 Aug 2002 00:00:00 +0530 Thu, 30 Jan 2014 14:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161502 Steel tubes supplied as bent exhaust pipes retained their essential commercial identity as declared goods, because specification, bending, or later use in a motor vehicle did not alter their character. The State could not reclassify them as motor vehicle parts or accessories merely by reference to their end use, and the higher tax entry therefore could not override the treatment applicable to declared goods. The operative principle is that goods with an unchanged basic identity remain within the declared goods category despite adaptation for a buyer's requirements. Case-Laws VAT and Sales Tax Wed, 14 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161502