https://www.taxtmi.com/caselaws?id=420461 Marble stone articles made predominantly by hand, with artistic features such as ornamentation or inlay work, were treated as handicrafts rather than ordinary stone articles. Applying the handicraft test, the court noted that the Tribunal had not examined the products' characteristics and relied too broadly on the general stone-article entry. The materials on record, including departmental clarification on handmade stone works, sculptures, stone reliefs and stone inlay work, supported classification as handicrafts. As a result, the goods fell under the handicraft entry and were taxable at the lower rate, not under the higher-rate entry for stone articles. en-us Fri, 11 Mar 2022 00:00:00 +0530 Mon, 04 Apr 2022 09:12:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420461 Marble stone articles made predominantly by hand, with artistic features such as ornamentation or inlay work, were treated as handicrafts rather than ordinary stone articles. Applying the handicraft test, the court noted that the Tribunal had not examined the products' characteristics and relied too broadly on the general stone-article entry. The materials on record, including departmental clarification on handmade stone works, sculptures, stone reliefs and stone inlay work, supported classification as handicrafts. As a result, the goods fell under the handicraft entry and were taxable at the lower rate, not under the higher-rate entry for stone articles. Case-Laws VAT and Sales Tax Fri, 11 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420461