https://www.taxtmi.com/caselaws?id=162873 Super glue was classified by its commercial identity and actual use as a glue for joining objects, not by expert opinion or the etymological meaning of the product. The Kerala HC held that it did not fall within item 164(10) of the Third Schedule to the Kerala Value Added Tax Act, 2003, because it was not an "ester of unsaturated acyclic monoacids." The applicable charging provision and later notification therefore left the commodity taxable at 12.5%, and the concessional entry was unavailable. The tax classification adopted by the authorities was upheld and the appeals were rejected. en-us Tue, 17 Oct 2006 00:00:00 +0530 Tue, 18 Mar 2014 12:13:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162873 Super glue was classified by its commercial identity and actual use as a glue for joining objects, not by expert opinion or the etymological meaning of the product. The Kerala HC held that it did not fall within item 164(10) of the Third Schedule to the Kerala Value Added Tax Act, 2003, because it was not an "ester of unsaturated acyclic monoacids." The applicable charging provision and later notification therefore left the commodity taxable at 12.5%, and the concessional entry was unavailable. The tax classification adopted by the authorities was upheld and the appeals were rejected. Case-Laws VAT and Sales Tax Tue, 17 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162873