https://www.taxtmi.com/caselaws?id=157043 Rivets manufactured and sold during the relevant period did not fall within entry 119 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, because that entry then covered bolts, rivets and nuts only in their threaded or tapped form and the later amendment including rivets was not yet operative. The Tribunal's classification treating rivets as permanent fasteners distinct from bolts and nuts was a plausible and reasonable view on the material available, so the revisional court could not interfere merely because another view was possible. Revision was therefore not justified, and the Tribunal's classification was sustained. en-us Thu, 29 Nov 1990 00:00:00 +0530 Fri, 27 Sep 2013 18:49:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157043 Rivets manufactured and sold during the relevant period did not fall within entry 119 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, because that entry then covered bolts, rivets and nuts only in their threaded or tapped form and the later amendment including rivets was not yet operative. The Tribunal's classification treating rivets as permanent fasteners distinct from bolts and nuts was a plausible and reasonable view on the material available, so the revisional court could not interfere merely because another view was possible. Revision was therefore not justified, and the Tribunal's classification was sustained. Case-Laws VAT and Sales Tax Thu, 29 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157043