https://www.taxtmi.com/caselaws?id=392748 Goods described as a boiler with accessories were treated as exempt under the relevant sales tax entry because their real functional character was a device for converting agricultural waste into fuel. The description in the invoice did not control classification where actual use showed a waste conversion device, and the exemption entry was to be read practically rather than narrowly. Subsequent resale in inter-State trade did not alter that exempt character or create taxability, since the goods retained the same description and use. The denial of exemption was therefore unsustainable, and relief followed for the assessee. en-us Fri, 21 Feb 2020 00:00:00 +0530 Fri, 28 Feb 2020 08:30:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392748 Goods described as a boiler with accessories were treated as exempt under the relevant sales tax entry because their real functional character was a device for converting agricultural waste into fuel. The description in the invoice did not control classification where actual use showed a waste conversion device, and the exemption entry was to be read practically rather than narrowly. Subsequent resale in inter-State trade did not alter that exempt character or create taxability, since the goods retained the same description and use. The denial of exemption was therefore unsustainable, and relief followed for the assessee. Case-Laws VAT and Sales Tax Fri, 21 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392748