https://www.taxtmi.com/caselaws?id=101198 Classification of the supply depended on the true contractual arrangement, including any terms affecting whether the subject of sale was meat or live animals. Because the contract was not available in full, and the relevant terms on skins and other incidentals were material to that determination, the existing record was insufficient for a final merits decision. The matter was therefore remitted for reconsideration after the contract was produced and examined, and the dispute could not be conclusively resolved without that document. en-us Fri, 05 Sep 1975 00:00:00 +0530 Mon, 16 Sep 2013 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101198 Classification of the supply depended on the true contractual arrangement, including any terms affecting whether the subject of sale was meat or live animals. Because the contract was not available in full, and the relevant terms on skins and other incidentals were material to that determination, the existing record was insufficient for a final merits decision. The matter was therefore remitted for reconsideration after the contract was produced and examined, and the dispute could not be conclusively resolved without that document. Case-Laws VAT and Sales Tax Fri, 05 Sep 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101198