https://www.taxtmi.com/highlights?id=56877 Classification of goods - Bicycle Chain Cover, Bell, Cycle Stand, Handle Grip Cover and Cycle Seat Cover, accessories - Since the Tribunal has yet not expressed its opinion on the common parlance test invoked by the assessee and since that finding does involve appreciation of facts, it is desirable that the present matter be re-considered by the Tribunal considering the observations made above, before this Court may examine the issue itself - HC en-us Wed, 24 Feb 2021 13:41:21 +0530 Wed, 24 Feb 2021 13:41:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56877 Classification of goods - Bicycle Chain Cover, Bell, Cycle Stand, Handle Grip Cover and Cycle Seat Cover, accessories - Since the Tribunal has yet not expressed its opinion on the common parlance test invoked by the assessee and since that finding does involve appreciation of facts, it is desirable that the present matter be re-considered by the Tribunal considering the observations made above, before this Court may examine the issue itself - HC Highlights VAT and Sales Tax Wed, 24 Feb 2021 13:41:21 +0530 https://www.taxtmi.com/highlights?id=56877