https://www.taxtmi.com/caselaws?id=159508 G.S. powder was considered against entry 59 of the Tamil Nadu General Sales Tax Act, which lists specified commodities such as wattle bark and certain extracts. The revisional authority treated it as a substitute for wattle bark by applying the predominant user theory, but the record did not show adequate material to support that classification. The order was therefore set aside for want of proper application of mind and sufficient factual basis, and the matter was remanded to the appellate authority for fresh determination after hearing the assessee on whether G.S. powder specifically answers the statutory description. en-us Tue, 21 Jul 1992 00:00:00 +0530 Tue, 26 Nov 2013 16:03:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159508 G.S. powder was considered against entry 59 of the Tamil Nadu General Sales Tax Act, which lists specified commodities such as wattle bark and certain extracts. The revisional authority treated it as a substitute for wattle bark by applying the predominant user theory, but the record did not show adequate material to support that classification. The order was therefore set aside for want of proper application of mind and sufficient factual basis, and the matter was remanded to the appellate authority for fresh determination after hearing the assessee on whether G.S. powder specifically answers the statutory description. Case-Laws VAT and Sales Tax Tue, 21 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159508