https://www.taxtmi.com/caselaws?id=161580 The exclusion of fibre foam from the S.R.O. No. 432/91 exemption turned on the actual nature of the assessee's product, not on a broad classification of rubberised coir products. A certificate from the sole selling agents was held insufficient to conclusively establish composition or character, and the authorities were expected to examine the product itself or collect primary evidence through inspection and similar material. The later reference to entry 111 and the explanation inserted by the Kerala Finance Act, 1992 was irrelevant to the assessment year concerned. The assessment and appellate orders were set aside and the matter remitted for fresh assessment on proper evidence. en-us Fri, 04 Jul 2003 00:00:00 +0530 Sat, 01 Feb 2014 14:19:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161580 The exclusion of fibre foam from the S.R.O. No. 432/91 exemption turned on the actual nature of the assessee's product, not on a broad classification of rubberised coir products. A certificate from the sole selling agents was held insufficient to conclusively establish composition or character, and the authorities were expected to examine the product itself or collect primary evidence through inspection and similar material. The later reference to entry 111 and the explanation inserted by the Kerala Finance Act, 1992 was irrelevant to the assessment year concerned. The assessment and appellate orders were set aside and the matter remitted for fresh assessment on proper evidence. Case-Laws VAT and Sales Tax Fri, 04 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161580