https://www.taxtmi.com/caselaws?id=349271 Brake fluid was held not to fall within the lubricants entry under the Madhya Pradesh Commercial Tax Act, 1994 because it differed from lubricating oil in composition, physical properties and commercial identity. Applying the common parlance test and the functional character test, the Court noted that brake fluid performs a transmission function in a braking system rather than a lubricating function, and that excise tariff classifications also place hydraulic brake fluids and lubricating oils in different chapters. The lubricants entry was therefore rejected and the residuary entry was treated as the correct classification, with the tax assessments treating brake fluid as a lubricant quashed. en-us Tue, 26 Sep 2017 00:00:00 +0530 Tue, 06 Nov 2018 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349271 Brake fluid was held not to fall within the lubricants entry under the Madhya Pradesh Commercial Tax Act, 1994 because it differed from lubricating oil in composition, physical properties and commercial identity. Applying the common parlance test and the functional character test, the Court noted that brake fluid performs a transmission function in a braking system rather than a lubricating function, and that excise tariff classifications also place hydraulic brake fluids and lubricating oils in different chapters. The lubricants entry was therefore rejected and the residuary entry was treated as the correct classification, with the tax assessments treating brake fluid as a lubricant quashed. Case-Laws VAT and Sales Tax Tue, 26 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349271