Commodity classification under sales tax law requires factual and technical inquiry into the goods' real nature, use, and commercial identity.

Classification of wood preservative oil and rosin oil under the Kerala General Sales Tax Act had to be determined on the goods' real nature, components, proportions, use, and commercial and scientific understanding, rather than on the assessee's description alone. The court noted that the earlier authorities had not examined the relevant factual and technical material needed to decide whether the commodities fell within Entry 72, Entry 56G, or Entry 172 of the First Schedule. The assessment therefore required reconsideration by the assessing authority after notice to the assessee and after gathering all relevant materials, and the appellate orders were set aside.

---

---

Issues: Whether the classification of wood preservative oil and rosin oil under the First Schedule to the Kerala General Sales Tax Act, 1963 required fresh consideration on proper identification of the commodities and their commercial and scientific characteristics.

Analysis: The earlier authorities had not examined the real nature of the goods, their components, the proportion of those constituents, their use, or the manner in which they were understood in the commercial world. The classification question could not be answered merely because the assessee described the commodity as wood preservative oil or rosin oil. The relevant enquiry was whether, on proper factual and technical material, the goods would fall within Entry 72, Entry 56G, or Entry 172 of the First Schedule, and whether the assessment orders required modification after such examination.

Conclusion: The matter was required to be reconsidered by the assessing authority after notice to the assessee and after obtaining all relevant materials, and the orders of the appellate authorities were set aside.

---