https://www.taxtmi.com/caselaws?id=167839 Classification of aluminium grills turned on common parlance and trade parlance, together with the goods' essential manufacturing characteristics. Because the assessee's materials consistently described the items as aluminium grills or grill sections and the process did not involve weaving or netting, the goods were held not to be metal mesh under Entry 92.8 of Schedule IV and were taxable under the residuary entry in Schedule V. Penalty was not leviable because the assessee had disclosed all relevant facts in returns, documents, vouchers and books, and the dispute related only to tax classification and rate. en-us Mon, 28 Nov 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167839 Classification of aluminium grills turned on common parlance and trade parlance, together with the goods' essential manufacturing characteristics. Because the assessee's materials consistently described the items as aluminium grills or grill sections and the process did not involve weaving or netting, the goods were held not to be metal mesh under Entry 92.8 of Schedule IV and were taxable under the residuary entry in Schedule V. Penalty was not leviable because the assessee had disclosed all relevant facts in returns, documents, vouchers and books, and the dispute related only to tax classification and rate. Case-Laws VAT and Sales Tax Mon, 28 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167839