https://www.taxtmi.com/caselaws?id=158719 Classification of kent tiles under item 105 of the Kerala General Sales Tax Act depended on whether the goods were glazed or unglazed tiles, because item 105 covered glazed tiles and allied items. The Tribunal had not recorded a clear finding on that basic factual question, so the applicability of the tariff entry could not be conclusively determined. A specific finding on the nature of the tiles was therefore necessary, and the matter was sent back for fresh consideration and classification on that basis. en-us Wed, 19 Feb 1997 00:00:00 +0530 Wed, 06 Nov 2013 11:37:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158719 Classification of kent tiles under item 105 of the Kerala General Sales Tax Act depended on whether the goods were glazed or unglazed tiles, because item 105 covered glazed tiles and allied items. The Tribunal had not recorded a clear finding on that basic factual question, so the applicability of the tariff entry could not be conclusively determined. A specific finding on the nature of the tiles was therefore necessary, and the matter was sent back for fresh consideration and classification on that basis. Case-Laws VAT and Sales Tax Wed, 19 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158719