https://www.taxtmi.com/caselaws?id=157379 Tax classification of tin containers depended on their actual composition, and the fact-finding authority was required to determine that composition clearly before applying the correct Schedule entry, whether for tin, iron and steel articles, or the residuary metallic products entry. Because no definite finding on the nature of the goods was recorded, the classification could not be sustained and the matter had to be remanded for fresh factual determination and lawful reclassification. The finding that scrap attracted tax at 6 per cent was also unsupported by a reasoned basis or identification of the proper Schedule entry, so that determination too was remitted for reconsideration. The Tribunal's order was set aside. en-us Tue, 26 Oct 1993 00:00:00 +0530 Fri, 04 Oct 2013 16:30:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157379 Tax classification of tin containers depended on their actual composition, and the fact-finding authority was required to determine that composition clearly before applying the correct Schedule entry, whether for tin, iron and steel articles, or the residuary metallic products entry. Because no definite finding on the nature of the goods was recorded, the classification could not be sustained and the matter had to be remanded for fresh factual determination and lawful reclassification. The finding that scrap attracted tax at 6 per cent was also unsupported by a reasoned basis or identification of the proper Schedule entry, so that determination too was remitted for reconsideration. The Tribunal's order was set aside. Case-Laws VAT and Sales Tax Tue, 26 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157379