https://www.taxtmi.com/caselaws?id=405268 Handmade soap classification under the Kerala General Sales Tax Act depends on the real and practical manufacturing process and the product's dominant commercial character, rather than a narrow focus on the use of implements. Where human effort and labour predominate and a mixing drum serves only as a limited aid, Chandrika Soap qualifies as handmade soap and attracts the concessional rate. The contrary basis for charging interest on differential tax then fails, because the concessional classification applies. The assessee succeeded on both the classification and consequential interest issues, while the Revenue's revisions failed. 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 Handmade soap classification under the Kerala General Sales Tax Act depends on the real and practical manufacturing process and the product's dominant commercial character, rather than a narrow focus on the use of implements. Where human effort and labour predominate and a mixing drum serves only as a limited aid, Chandrika Soap qualifies as handmade soap and attracts the concessional rate. The contrary basis for charging interest on differential tax then fails, because the concessional classification applies. The assessee succeeded on both the classification and consequential interest issues, while the Revenue's revisions failed. Case-Laws VAT and Sales Tax Fri, 22 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405268