https://www.taxtmi.com/caselaws?id=164496 Sales tax classification turns on the ordinary commercial meaning of the entry, read in context. An electrically assisted battery-operated bicycle with an auxiliary motor was held not to be a "bicycle" under Schedule C, entry 14 of the Maharashtra Value Added Tax Act, because the statutory setting suggested a narrower class of manually propelled conveyances such as tricycles and cycle rickshaws. The product's battery power, motor assistance, and market presentation as an e-bike showed a material distinction from a conventional pedal-driven bicycle, so it was correctly classified under the residuary entry. en-us Thu, 06 May 2010 00:00:00 +0530 Tue, 07 Oct 2014 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164496 Sales tax classification turns on the ordinary commercial meaning of the entry, read in context. An electrically assisted battery-operated bicycle with an auxiliary motor was held not to be a "bicycle" under Schedule C, entry 14 of the Maharashtra Value Added Tax Act, because the statutory setting suggested a narrower class of manually propelled conveyances such as tricycles and cycle rickshaws. The product's battery power, motor assistance, and market presentation as an e-bike showed a material distinction from a conventional pedal-driven bicycle, so it was correctly classified under the residuary entry. Case-Laws VAT and Sales Tax Thu, 06 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164496