https://www.taxtmi.com/caselaws?id=405268 Sales tax classification of soap under the Kerala General Sales Tax Act turned on whether the product was handmade or soap other than handmade. The article states that the relevant test is the real and practical nature of the manufacturing process, with dominant human labour and only limited use of machinery or implements not enough to displace handmade character. On the reported materials, Chandrika Soap was treated as handmade, attracting the concessional rate. The consequential interest issue also followed that classification, so interest could not be levied on the premise of the higher rate. en-us Fri, 22 Jan 2021 00:00:00 +0530 Wed, 09 Nov 2022 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405268 Sales tax classification of soap under the Kerala General Sales Tax Act turned on whether the product was handmade or soap other than handmade. The article states that the relevant test is the real and practical nature of the manufacturing process, with dominant human labour and only limited use of machinery or implements not enough to displace handmade character. On the reported materials, Chandrika Soap was treated as handmade, attracting the concessional rate. The consequential interest issue also followed that classification, so interest could not be levied on the premise of the higher rate. Case-Laws VAT and Sales Tax Fri, 22 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405268