https://www.taxtmi.com/caselaws?id=161124 Classification of manufactured tapes and laces depended on factual findings as to whether they answered the description of fabrics or textiles and whether they were used for tying and drying clothes under the relevant entry, or only as raw material for zippers. The Court held that a correct tax conclusion could not be reached without clear findings on the nature of the goods and their actual use, and therefore remanded the matter to the assessing authority for fresh findings after giving the petitioners an opportunity of being heard. en-us Fri, 23 May 1997 00:00:00 +0530 Tue, 07 Jan 2014 15:25:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161124 Classification of manufactured tapes and laces depended on factual findings as to whether they answered the description of fabrics or textiles and whether they were used for tying and drying clothes under the relevant entry, or only as raw material for zippers. The Court held that a correct tax conclusion could not be reached without clear findings on the nature of the goods and their actual use, and therefore remanded the matter to the assessing authority for fresh findings after giving the petitioners an opportunity of being heard. Case-Laws VAT and Sales Tax Fri, 23 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161124