https://www.taxtmi.com/caselaws?id=158831 Tax liability under the Kerala General Sales Tax Act depended on a prior determination of the true nature of the commodity sold, namely whether it was firewood or timber. The assessing authority, first appellate authority and Tribunal had proceeded mainly on the assessee's description and had not independently and conclusively adjudicated that foundational factual issue. Because the nature of the commodity was essential to the levy, the appellate decision could not stand. The impugned order was set aside and the matter was remitted to the Tribunal for fresh determination of the commodity's nature and the consequential sales tax liability. en-us Tue, 09 Apr 1996 00:00:00 +0530 Thu, 07 Nov 2013 18:11:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158831 Tax liability under the Kerala General Sales Tax Act depended on a prior determination of the true nature of the commodity sold, namely whether it was firewood or timber. The assessing authority, first appellate authority and Tribunal had proceeded mainly on the assessee's description and had not independently and conclusively adjudicated that foundational factual issue. Because the nature of the commodity was essential to the levy, the appellate decision could not stand. The impugned order was set aside and the matter was remitted to the Tribunal for fresh determination of the commodity's nature and the consequential sales tax liability. Case-Laws VAT and Sales Tax Tue, 09 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158831