https://www.taxtmi.com/caselaws?id=159456 A tax assessment based solely on an unauthorised clarification under section 59A of the Kerala General Sales Tax Act, 1963 could not stand. Once the Government order treating lime as a chemical was held unauthorised, the classification under entry 71 of the First Schedule also failed, and the assessment and first appellate orders resting on that basis were unsustainable. The Tribunal was therefore justified in allowing the assessee's appeal and directing re-computation of tax at the correct rate. The revision was found to be without merit, and the Tribunal's order was upheld. en-us Tue, 25 May 1993 00:00:00 +0530 Mon, 25 Nov 2013 17:43:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159456 A tax assessment based solely on an unauthorised clarification under section 59A of the Kerala General Sales Tax Act, 1963 could not stand. Once the Government order treating lime as a chemical was held unauthorised, the classification under entry 71 of the First Schedule also failed, and the assessment and first appellate orders resting on that basis were unsustainable. The Tribunal was therefore justified in allowing the assessee's appeal and directing re-computation of tax at the correct rate. The revision was found to be without merit, and the Tribunal's order was upheld. Case-Laws VAT and Sales Tax Tue, 25 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159456