https://www.taxtmi.com/caselaws?id=162378 Classification of coconut oil for sales tax purposes depended on its actual use by consumers and market treatment in the State, making the dispute one of evidence rather than abstract law. The revenue bore the burden to show that the product fell within the higher-tax entry, and the writ court declined to conduct fact-finding on that basis. The challenge was therefore not decided on merits in writ jurisdiction and was left to be determined first by the statutory authority under the Bihar Finance Act, 1981, with liberty to return to court if necessary. en-us Mon, 17 Nov 2003 00:00:00 +0530 Tue, 25 Feb 2014 16:48:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162378 Classification of coconut oil for sales tax purposes depended on its actual use by consumers and market treatment in the State, making the dispute one of evidence rather than abstract law. The revenue bore the burden to show that the product fell within the higher-tax entry, and the writ court declined to conduct fact-finding on that basis. The challenge was therefore not decided on merits in writ jurisdiction and was left to be determined first by the statutory authority under the Bihar Finance Act, 1981, with liberty to return to court if necessary. Case-Laws VAT and Sales Tax Mon, 17 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162378