Cold coffee tax classification required fresh assessment because the core issue remained undecided under trade tax law.

Cold coffee classification under the U.P. Trade Tax Act, 1948 remained unresolved because the core question whether it fell within the scheduled description of coffee or was taxable as a soft beverage was never decided at the assessment, appellate or Tribunal stages. The assessing authority had proceeded on assumptions about soft drink taxation without determining the true nature of the product, and the later forums did not cure that omission. The assessment, appellate and Tribunal orders were set aside, and the matter was remitted to the assessing authority for a fresh decision in accordance with law.

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Issues: Whether the assessment, appellate and Tribunal orders required interference and remand because the real question whether cold coffee fell within the scheduled description of coffee or was taxable as a soft beverage had not been decided.

Analysis: The dispute turned on the proper classification of cold coffee under the U.P. Trade Tax Act, 1948. The record showed that the assessing authority proceeded on an assumption about soft drink taxation without determining the true nature of the product, and the appellate and Tribunal stages also did not answer the central classification question. As the substantive issue was left undecided, further factual and legal examination by the assessing authority was necessary.

Conclusion: The assessment order, appellate order and Tribunal order were set aside and the matter was remitted to the assessing authority for decision in accordance with law.

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