https://www.taxtmi.com/caselaws?id=164257 The plastic cover used in manufacturing an electronic choke was held not to fall within entry 174(1)(a) of List A of the Third Schedule to the Kerala Value Added Tax Act, 2003, because "plastic containers for audio or video cassettes, cassette tapes, floppy discs and similar articles" was read as limited to containers akin to the specified items. The cover was treated as an integral functional component of the choke, not a container or comparable article. It was therefore covered by the residuary entry 103 of Notification S.R.O. No. 82 of 2006, and the alternative classification issue was not examined further because the tax rate was the same. en-us Wed, 20 Jan 2010 00:00:00 +0530 Mon, 21 Apr 2014 14:17:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164257 The plastic cover used in manufacturing an electronic choke was held not to fall within entry 174(1)(a) of List A of the Third Schedule to the Kerala Value Added Tax Act, 2003, because "plastic containers for audio or video cassettes, cassette tapes, floppy discs and similar articles" was read as limited to containers akin to the specified items. The cover was treated as an integral functional component of the choke, not a container or comparable article. It was therefore covered by the residuary entry 103 of Notification S.R.O. No. 82 of 2006, and the alternative classification issue was not examined further because the tax rate was the same. Case-Laws VAT and Sales Tax Wed, 20 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164257