Commodity classification under sales tax law requires reasoned findings and trade parlance analysis before revisional interference can stand.

Commodity classification for sales tax purposes must be determined on adequate material and reasoned findings, applying the commercial or popular parlance test where relevant. The revisional authority's rejection of the assessee's claim that "cem powder" fell within the relevant schedule entry was unsustainable because it relied on chemical composition and dictionary meaning without clearly distinguishing the commodity from distemper or addressing the trade understanding advanced by the assessee. As the record was still insufficient for a final classification, the revisional order was set aside and the matter was remitted to the Commissioner for fresh disposal after giving the assessees an opportunity of hearing.

---

---

Issues: Whether "cem powder" falls within entry 45 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957 as dry distemper or cement-based water paint, and whether the revisional order rejecting the assessee's claim could be sustained.

Analysis: The dispute turned on the proper classification of the commodity for sales tax purposes. The revisional authority rested its conclusion on a comparison of chemical composition and dictionary meaning, but did not record definite findings showing the material difference between "cem powder" and distemper. The order also failed to apply the commercial or popular parlance test and did not clearly deal with the assessee's case that the commodity was treated in trade as cement-based water paint. A revisional order must be supported by adequate material and reasoned findings before interference with the appellate order can be justified. In these circumstances, the order was found unsustainable. At the same time, the record was insufficient for a final determination of the commodity's classification, so a fresh disposal after hearing the assessees was required.

Conclusion: The revisional order was set aside and the matter was remitted to the Commissioner for fresh disposal after giving the assessees an opportunity of hearing.

---