https://www.taxtmi.com/caselaws?id=250909 Classification of a composite road-marking product depended on the material giving it its essential character under the tariff interpretation rules, and the petroleum resin component did not qualify the product for the concessional notification; the product was therefore treated as outside that entry. The tinting machine, computer and UPS were treated as inseparable components of a single functional unit sold together, so they were assessed as one taxable unit at the applicable rate. Freight included in the price recovered from buyers formed part of taxable turnover, while sales returns were accepted because the supporting invoices, lorry receipts and return records established the claim. en-us Wed, 30 Apr 2014 00:00:00 +0530 Thu, 16 Jul 2015 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250909 Classification of a composite road-marking product depended on the material giving it its essential character under the tariff interpretation rules, and the petroleum resin component did not qualify the product for the concessional notification; the product was therefore treated as outside that entry. The tinting machine, computer and UPS were treated as inseparable components of a single functional unit sold together, so they were assessed as one taxable unit at the applicable rate. Freight included in the price recovered from buyers formed part of taxable turnover, while sales returns were accepted because the supporting invoices, lorry receipts and return records established the claim. Case-Laws VAT and Sales Tax Wed, 30 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250909