Contract terms determine supply classification, and incomplete records justified remittal for fresh reconsideration.

Classification of the supply depended on the true contractual arrangement, including any terms affecting whether the subject of sale was meat or live animals. Because the contract was not available in full, and the relevant terms on skins and other incidentals were material to that determination, the existing record was insufficient for a final merits decision. The matter was therefore remitted for reconsideration after the contract was produced and examined, and the dispute could not be conclusively resolved without that document.

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Issues: Whether the dispute could be finally resolved on the existing record, or whether the matter had to be remitted for decision after examining the contract between the parties.

Analysis: The classification of the supply turned on the true nature of what was contracted to be sold. The existing record did not contain the contract in full, and the terms governing the supply, including any provisions bearing on skins or other incidentals, were material to deciding whether the supply was of meat or of live animals. In the absence of the agreement, the issue could not be conclusively determined on merits.

Conclusion: The appeal was allowed and the matter was remitted for reconsideration after the contract was produced and examined.

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