https://www.taxtmi.com/caselaws?id=161761 Printed account books and registers are classified by their commercial identity and common understanding under Kerala sales tax law. Where substantial printing is integral to the goods' character and use, they are not treated as mere blank stationery or unclassified items. On that basis, such goods fall within the relevant schedule entries for printed materials or, alternatively, paper products, rather than attracting the general rate for unclassified goods. The classification turns on the nature of the goods in trade, not on a narrow formal view of their physical form. en-us Thu, 12 Sep 2002 00:00:00 +0530 Wed, 05 Feb 2014 17:51:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161761 Printed account books and registers are classified by their commercial identity and common understanding under Kerala sales tax law. Where substantial printing is integral to the goods' character and use, they are not treated as mere blank stationery or unclassified items. On that basis, such goods fall within the relevant schedule entries for printed materials or, alternatively, paper products, rather than attracting the general rate for unclassified goods. The classification turns on the nature of the goods in trade, not on a narrow formal view of their physical form. Case-Laws VAT and Sales Tax Thu, 12 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161761