https://www.taxtmi.com/caselaws?id=161878 Sales tax classification depends on the ordinary commercial meaning of the goods and their principal use. Slotted angles and panels sold in unassembled form were treated as furniture or parts thereof made of iron or steel because they are normally used to make furniture and racks, and the fact that they may also have other uses did not change their main character. A specific entry for furniture therefore prevailed over the general iron and steel entry, placing the goods within the furniture classification under entry 145 of the Kerala General Sales Tax Act, 1963. en-us Fri, 18 Mar 2005 00:00:00 +0530 Mon, 10 Feb 2014 14:46:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161878 Sales tax classification depends on the ordinary commercial meaning of the goods and their principal use. Slotted angles and panels sold in unassembled form were treated as furniture or parts thereof made of iron or steel because they are normally used to make furniture and racks, and the fact that they may also have other uses did not change their main character. A specific entry for furniture therefore prevailed over the general iron and steel entry, placing the goods within the furniture classification under entry 145 of the Kerala General Sales Tax Act, 1963. Case-Laws VAT and Sales Tax Fri, 18 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161878