Classification of goods - Chandrika Soap - Handmade soap or not ...

Chandrika Soap must be mostly handmade with significant artistic appeal to qualify as handmade in ongoing and future cases.

March 16, 2021

Case Laws     VAT and Sales Tax     HC

Classification of goods - Chandrika Soap - Handmade soap or not - It must be predominantly made by hand. It does not matter if some machinery is also used in the process. (2) It must be graced with visual appeal in the nature of ornamentation or inlay work or some similar work lending it an element of artistic improvement. Such ornamentation must be of a substantial nature and not a mere pretence. These principles would apply to all pending matters and to all matters arising thereunder - HC

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