https://www.taxtmi.com/caselaws?id=777567 Steel grip insulating tape is classifiable as an insulator under Entry 50 of Part II of Schedule II of the Madhya Pradesh Value Added Tax Act, 2002, because its dominant function is to insulate electrical wires and prevent current flow. Classification must be determined by the commodity's nature, characteristics, marketability and use, read in common parlance, rather than technical composition alone. Where a specific entry directly covers the product, the residuary entry cannot be invoked. On that basis, the product falls within the specific insulator entry and not the residuary category. en-us Tue, 26 Aug 2025 00:00:00 +0530 Tue, 02 Sep 2025 08:01:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777567 Steel grip insulating tape is classifiable as an insulator under Entry 50 of Part II of Schedule II of the Madhya Pradesh Value Added Tax Act, 2002, because its dominant function is to insulate electrical wires and prevent current flow. Classification must be determined by the commodity's nature, characteristics, marketability and use, read in common parlance, rather than technical composition alone. Where a specific entry directly covers the product, the residuary entry cannot be invoked. On that basis, the product falls within the specific insulator entry and not the residuary category. Case-Laws VAT / Sales Tax Tue, 26 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777567