levy of the tax did not neces-
sarily determine its essential character and that the object
on which the expenditure was laid-out might ... levy. The measure of the tax is not determinative of
its essential character or of the competence of the legisla-
ture. [946F
cent and
70 per cent. Since copper gives its 'essential character' to
brass, brass scrap has to be classified as 'copper waste ... consisted of the material or component
which gives the goods their essential character, in so for
as this criterion is applicable. Rule 4 provides that
owner of the goods is not
determinative of the liability. The essential and
conceptional nature of the tax is to be kept clearly
distinguished from ... levy". Any statutory standard which maintains a nexus with
the essential character of the levy can be regarded as a
valid basis for assessing
product should be
regarded as hand-made or handicrafts if the
essential character of the product in its
finished form is derived from ... skill of the human
hand to give the dhoop its essential character. But the
Tribunal found that it was difficult to accept that these
were
bill issued to the customer does not alter the essential
character of the agreement, which is for the purchase of
printed materials.
311
Our attention
leak-
proof, was only to reiterate the fact of their essential
character and quality as fasteners and not to substantiate
any argument as regards their
Section 14(iv)(xi) .
Steel pipe--Galvanisation of--Whether changes essential
character of pipe--Galvanised iron pipes and tubes--Whether
steel tubes.
Kerala General Sales ... Kashmir held that galvanisation and
corrugation do not change the essential character of iron
sheets, and they remain iron sheets.
We are unable to agree
might still retain the basic character of a transaction of
sale. In the former type of cases, the binding character of
the transaction arose from ... terms, such as price, the regulation is
subsidiary to the essential character of the transaction
which is consensual and contractual. The parties to the
contract
essential char-
acteristic of a vegetable oil; the mere fact that hydrogena-
tion made it semi-solid did not alter its character ... homo-
logue, a product of scientific modification but unaltered in
its essential character. Therefore, in our opinion, the
Tribunal was right in the conclusion
process and under the character of the law or a change
of it in essential particulars is not permitted. [582H;583A]
Mahindra & Mahindra ... power conferred by statute is distinguished
by the character and content of its essential components. If
one or more material components characterising the power
cannot
