https://www.taxtmi.com/caselaws?id=154964 PVC pipes could not be excluded from the concessional notification for "polythene tubings" without a clear factual finding on whether they fell within that expression. The Tribunal had not determined that material classification issue, so its conclusion that the goods were outside the notification and assessable under entry No. 56(ii) of Part II of Schedule II could not be sustained. The reference therefore turned on classification of the goods for the applicable tax rate, and the answer was in favour of the assessee. en-us Mon, 17 Feb 1986 00:00:00 +0530 Fri, 30 Aug 2013 16:32:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154964 PVC pipes could not be excluded from the concessional notification for "polythene tubings" without a clear factual finding on whether they fell within that expression. The Tribunal had not determined that material classification issue, so its conclusion that the goods were outside the notification and assessable under entry No. 56(ii) of Part II of Schedule II could not be sustained. The reference therefore turned on classification of the goods for the applicable tax rate, and the answer was in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 17 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154964