carved out, subject to the
condition that the building is predominantly used for
residential purpose with kitchen and the professional is
actually residing there. However ... erroneous considering the fact
that the premises in question is being predominantly used for
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ordinary use, it is necessary for the authority to consider the
general use of the product and the deciding factor is the predominant or
ordinary ... use and it would not be enough to show that the article
can be put to other uses also. It is its general or predominant
civil structure of any other original works meant
predominantly for use other than for commerce, industry, or any other
business or profession ... structure meant predominantly for use as (i) an
educational, (ii) a clinical, or (iii) an art or cultural establishment
product has more than one
quality or purpose, the predominant use of the
material, in other words, how it is marketed, is the
criterion ... farmer/common man is the criterion to decide what
is the predominant use of the product and not based on
the technical terms or technical
used solely for lifting water out from a well. Water pumped out may be used for any purpose and not exclusively or even predominantly ... observed on page 314 that "the question whether it is predominantly used as such an instrument, to our mind, appears to be an irrelevant
under Heading 8471.60 of the Act. Emphasis was laid on the predominant use of the instrument and the Supreme Court allowed the appeal ... first issue that the petitioner has been canvassing is the predominant use of the goods in question. It is the specific plea of the petitioner
civil structure or any other original works meant
predominantly for use other than for commerce, industry, or
any other business or profession ... civil structure or any other original works meant
predominantly for use other than for commerce, industry or any
other business or profession;
(b) a structure
coupled to an Agricultural Tractor by means of two hooks and predominantly used for transporting agricultural materials".
10. Thus a reading of these ... single/double axle which is coupled to an agricultural tractor and predominantly used for transporting agricultural, material. A reading of the above rules
second floor are used for residential purpose. According to the tenant he is using the petition premises predominantly for non-residential purpose. If that ... petition premises is used for both residential and non-residential purposes. But according to the tenant the petition premises is used predominantly for non-residential
product, according to the finding in the impugned assessment order, is predominantly used in refrigeration and air conditioning. It is hereafter in this order referred ... High Court 107, has held that CFC gases are used predominantly as refrigerants and is. therefore, taxable under the entry "refrigeration material" instead
