https://www.taxtmi.com/caselaws?id=43804 Plastic injection-moulded suit cases were treated as plastic articles for sales tax classification because their predominant composition, trade description, export classification and commercial understanding showed them to be regarded in commerce as plastic goods. The Court rejected any universal test based only on the value of constituent materials and preferred common parlance and trade usage for this classification dispute. It also noted that the later creation of a specific entry for suit cases from 1 July 1985 indicated that no separate entry existed during the earlier period. The suit cases fell within Entry 113 of Schedule I and were not taxable as general goods under Section 5(1); the exemption order was restored. en-us Tue, 19 Jul 1994 00:00:00 +0530 Mon, 14 Jul 2014 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43804 Plastic injection-moulded suit cases were treated as plastic articles for sales tax classification because their predominant composition, trade description, export classification and commercial understanding showed them to be regarded in commerce as plastic goods. The Court rejected any universal test based only on the value of constituent materials and preferred common parlance and trade usage for this classification dispute. It also noted that the later creation of a specific entry for suit cases from 1 July 1985 indicated that no separate entry existed during the earlier period. The suit cases fell within Entry 113 of Schedule I and were not taxable as general goods under Section 5(1); the exemption order was restored. Case-Laws VAT and Sales Tax Tue, 19 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43804