https://www.taxtmi.com/caselaws?id=329521 For sales tax classification, a specially manufactured article must be placed in the specific entry that matches its nature and ordinary intended use, rather than in a residuary entry merely because it may have other possible applications. A product made from stainless steel wire mesh for industrial use was treated as an article of stainless steel under the specific entry, since its character and ordinary use were determinative and it was not a mere hardware item. The residuary classification was therefore held inappropriate, and the specific entry for articles made of stainless steel applied. en-us Fri, 24 Jun 2016 00:00:00 +0530 Mon, 04 Jul 2016 16:49:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329521 For sales tax classification, a specially manufactured article must be placed in the specific entry that matches its nature and ordinary intended use, rather than in a residuary entry merely because it may have other possible applications. A product made from stainless steel wire mesh for industrial use was treated as an article of stainless steel under the specific entry, since its character and ordinary use were determinative and it was not a mere hardware item. The residuary classification was therefore held inappropriate, and the specific entry for articles made of stainless steel applied. Case-Laws VAT and Sales Tax Fri, 24 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329521