Tile classification under sales tax law depended on whether the goods were glazed or unglazed, requiring a clear factual finding.

Classification of kent tiles under item 105 of the Kerala General Sales Tax Act depended on whether the goods were glazed or unglazed tiles, because item 105 covered glazed tiles and allied items. The Tribunal had not recorded a clear finding on that basic factual question, so the applicability of the tariff entry could not be conclusively determined. A specific finding on the nature of the tiles was therefore necessary, and the matter was sent back for fresh consideration and classification on that basis.

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Issues: Whether kent tiles were classifiable under item 105 of the First Schedule to the Kerala General Sales Tax Act, 1963, and whether a specific finding was required on whether they were glazed or unglazed tiles.

Analysis: The assessment turned on the proper classification of the tiles under item 105, which covered glazed tiles and allied items. The Tribunal had not recorded a clear finding on the basic factual question whether the tiles were glazed or unglazed. Without such a specific finding, the applicability of item 105 could not be conclusively determined.

Conclusion: A specific finding on the nature of the tiles was necessary, and the Tribunal's order was set aside with a direction for fresh consideration and determination of the classification accordingly.

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