https://www.taxtmi.com/caselaws?id=168975 Concrete cover blocks used to maintain spacing and level between steel rods and shuttering were treated as having only an ancillary function and not as pre-fabricated structural components for building or civil engineering. The court held that the product could reasonably be regarded as a cement brick or block, and that the more specific entry for cement bricks, including hollow bricks, applied. On that reasoning, the commodity fell under entry 18(5) of the Third Schedule to the Kerala Value Added Tax Act, 2003 and not under entry 10(3)(a) of SRO No. 82/2006. en-us Tue, 03 Dec 2013 00:00:00 +0530 Mon, 06 Apr 2015 20:06:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168975 Concrete cover blocks used to maintain spacing and level between steel rods and shuttering were treated as having only an ancillary function and not as pre-fabricated structural components for building or civil engineering. The court held that the product could reasonably be regarded as a cement brick or block, and that the more specific entry for cement bricks, including hollow bricks, applied. On that reasoning, the commodity fell under entry 18(5) of the Third Schedule to the Kerala Value Added Tax Act, 2003 and not under entry 10(3)(a) of SRO No. 82/2006. Case-Laws VAT and Sales Tax Tue, 03 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168975