https://www.taxtmi.com/caselaws?id=68879 Entitlement to sales tax exemption depended on whether the product was handmade soap. The materials and chemical report established that the product was soap, and that basic classification was not disputed by the Revenue. However, the factual question whether it qualified as handmade soap for full exemption under the relevant Government Order had not been examined by the assessing or appellate authority. Because exemption turned on that unresolved factual characterisation, the matter was remitted for fresh determination at the assessment stage. en-us Thu, 13 Mar 1975 00:00:00 +0530 Sat, 02 Apr 2011 12:03:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68879 Entitlement to sales tax exemption depended on whether the product was handmade soap. The materials and chemical report established that the product was soap, and that basic classification was not disputed by the Revenue. However, the factual question whether it qualified as handmade soap for full exemption under the relevant Government Order had not been examined by the assessing or appellate authority. Because exemption turned on that unresolved factual characterisation, the matter was remitted for fresh determination at the assessment stage. Case-Laws Income Tax Thu, 13 Mar 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68879