https://www.taxtmi.com/caselaws?id=154986 Classification of tin sheets, tin plates and similar goods under the Kerala General Sales Tax Act depended on whether the assessee could prove entitlement to the lower rate under item 3(ii)(i) of the Second Schedule. The Tribunal found no documentary or other material to support that claim, and the revisional court declined to reappraise that factual finding in the absence of demonstrable error. The burden was on the assessee to substantiate the lower classification; that burden was not discharged. The goods were therefore treated as falling under item 116 of the First Schedule and taxable at 8%, with no interference in revision. en-us Tue, 30 Sep 1986 00:00:00 +0530 Fri, 30 Aug 2013 17:37:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154986 Classification of tin sheets, tin plates and similar goods under the Kerala General Sales Tax Act depended on whether the assessee could prove entitlement to the lower rate under item 3(ii)(i) of the Second Schedule. The Tribunal found no documentary or other material to support that claim, and the revisional court declined to reappraise that factual finding in the absence of demonstrable error. The burden was on the assessee to substantiate the lower classification; that burden was not discharged. The goods were therefore treated as falling under item 116 of the First Schedule and taxable at 8%, with no interference in revision. Case-Laws VAT and Sales Tax Tue, 30 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154986