Commodity classification based on evidence will not be disturbed in revision absent any error of law.

Classification of the assessee's commodity turned on evidence, and the Tribunal found that the crushed bone sold was organic fertiliser, not crushed bone for sales tax purposes. That factual conclusion was supported by the record, including the department's earlier treatment of the commodity as organic fertiliser. The revisional court declined interference because the department failed to dislodge the Tribunal's findings or show any error of law. In revision, a classification based on evidence will not be disturbed unless it is shown to be legally erroneous.

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Issues: Whether the crushed bones sold by the assessee were classifiable as crushed bone or as organic fertiliser for the purpose of sales tax.

Analysis: The Tribunal had recorded a factual finding that the commodity manufactured and sold by the assessee was organic fertiliser and not crushed bone. That finding was supported by the evidence on record, including the past treatment of the commodity by the department itself as organic fertiliser in earlier years. The revisional court found no basis to disturb the Tribunal's conclusion, as the department failed to dislodge the factual findings or show any error of law.

Conclusion: The commodity was held to be organic fertiliser and not crushed bone, and the departmental revisions failed.

Ratio Decidendi: Where the Tribunal's classification of a commodity is founded on evidence and is not shown to suffer from any error of law, it will not be interfered with in revision.

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