Tax classification of tin sheets and plates turns on proof of entitlement to the lower sales tax rate.

Classification of tin sheets, tin plates and similar goods under the Kerala General Sales Tax Act depended on whether the assessee could prove entitlement to the lower rate under item 3(ii)(i) of the Second Schedule. The Tribunal found no documentary or other material to support that claim, and the revisional court declined to reappraise that factual finding in the absence of demonstrable error. The burden was on the assessee to substantiate the lower classification; that burden was not discharged. The goods were therefore treated as falling under item 116 of the First Schedule and taxable at 8%, with no interference in revision.

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Issues: Whether the turnover of tin sheets, tin plates and similar goods was taxable under item 116 of the First Schedule to the Kerala General Sales Tax Act at 8% or under item 3(ii)(i) of the Second Schedule at 4%, and whether the revisional court should interfere with the Tribunal's finding that no material was adduced to support the lower rate.

Analysis: The classification of the goods turned on a mixed question of fact and law. The Tribunal found that the assessee had not produced documentary or other material sufficient to show that the goods fell within item 3(ii)(i) of the Second Schedule. In revision, the court would not reappraise that factual finding in the absence of material showing error. The burden lay on the assessee to substantiate the claim for the lower rate, and the Tribunal's statement that no such evidence was adduced could not be displaced in these proceedings.

Conclusion: The goods were held to fall under item 116 of the First Schedule to the Kerala General Sales Tax Act and be taxable at 8%, and no interference was warranted.

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