https://www.taxtmi.com/caselaws?id=157360 Classification of the fasteners turned on the exact nature of the goods sold, because treatment under entry 125 of the Kerala General Sales Tax Act depended on whether the articles were in fact automobile parts or merely nuts and bolts of wider use. The statutory authorities had not made a clear factual finding on what was actually marketed, and the appellate tribunal had not addressed that foundational question satisfactorily. The classification finding was therefore set aside and the matter remitted to the Appellate Tribunal for fresh consideration after determining the precise identity of the goods. en-us Mon, 25 Oct 1993 00:00:00 +0530 Fri, 04 Oct 2013 14:58:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157360 Classification of the fasteners turned on the exact nature of the goods sold, because treatment under entry 125 of the Kerala General Sales Tax Act depended on whether the articles were in fact automobile parts or merely nuts and bolts of wider use. The statutory authorities had not made a clear factual finding on what was actually marketed, and the appellate tribunal had not addressed that foundational question satisfactorily. The classification finding was therefore set aside and the matter remitted to the Appellate Tribunal for fresh consideration after determining the precise identity of the goods. Case-Laws VAT and Sales Tax Mon, 25 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157360