https://www.taxtmi.com/caselaws?id=156859 Insufficient evidence on the trade understanding and actual use of light dimmers said to have dual utility as fan speed controllers prevented a final classification on merits. The Tribunal treated the factual and legal questions on commodity character as better examined by the appellate authority, rather than decided at that stage. The classification dispute was therefore remitted for fresh consideration, with direction to hear and dispose of the appeal in accordance with law after giving the applicant a reasonable opportunity of hearing. en-us Fri, 08 Dec 1989 00:00:00 +0530 Wed, 25 Sep 2013 16:05:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156859 Insufficient evidence on the trade understanding and actual use of light dimmers said to have dual utility as fan speed controllers prevented a final classification on merits. The Tribunal treated the factual and legal questions on commodity character as better examined by the appellate authority, rather than decided at that stage. The classification dispute was therefore remitted for fresh consideration, with direction to hear and dispose of the appeal in accordance with law after giving the applicant a reasonable opportunity of hearing. Case-Laws VAT and Sales Tax Fri, 08 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156859