https://www.taxtmi.com/caselaws?id=104631 Where tax liability turned on whether standing rubber trees constituted timber, the Tribunal had to examine the evidence and could not refuse consideration simply because earlier High Court decisions existed. As the final fact-finding body, the Tribunal was required to decide that factual question on the materials placed before it. The High Court should not itself have determined that issue in the first instance; the proper course was to set aside the Tribunal's order and remit the matter for fresh consideration of the evidence. The impugned judgments and orders were accordingly set aside and the matters remitted to the Tribunal for decision on the factual issue. en-us Thu, 26 Nov 1998 00:00:00 +0530 Mon, 02 Sep 2013 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104631 Where tax liability turned on whether standing rubber trees constituted timber, the Tribunal had to examine the evidence and could not refuse consideration simply because earlier High Court decisions existed. As the final fact-finding body, the Tribunal was required to decide that factual question on the materials placed before it. The High Court should not itself have determined that issue in the first instance; the proper course was to set aside the Tribunal's order and remit the matter for fresh consideration of the evidence. The impugned judgments and orders were accordingly set aside and the matters remitted to the Tribunal for decision on the factual issue. Case-Laws VAT and Sales Tax Thu, 26 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104631