https://www.taxtmi.com/caselaws?id=159133 Classification of wood preservative oil and rosin oil under the Kerala General Sales Tax Act had to be determined on the goods' real nature, components, proportions, use, and commercial and scientific understanding, rather than on the assessee's description alone. The court noted that the earlier authorities had not examined the relevant factual and technical material needed to decide whether the commodities fell within Entry 72, Entry 56G, or Entry 172 of the First Schedule. The assessment therefore required reconsideration by the assessing authority after notice to the assessee and after gathering all relevant materials, and the appellate orders were set aside. en-us Thu, 25 Sep 1997 00:00:00 +0530 Sat, 16 Nov 2013 11:55:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159133 Classification of wood preservative oil and rosin oil under the Kerala General Sales Tax Act had to be determined on the goods' real nature, components, proportions, use, and commercial and scientific understanding, rather than on the assessee's description alone. The court noted that the earlier authorities had not examined the relevant factual and technical material needed to decide whether the commodities fell within Entry 72, Entry 56G, or Entry 172 of the First Schedule. The assessment therefore required reconsideration by the assessing authority after notice to the assessee and after gathering all relevant materials, and the appellate orders were set aside. Case-Laws VAT and Sales Tax Thu, 25 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159133