https://www.taxtmi.com/caselaws?id=163744 Commodity classification was sustained on surrounding evidence rather than invoice description: the survey report, stock position, purchaser's confirmation and purchase orders showed that the goods sold were crushed bone, so the turnover was taxable on that basis. Interest under the Central Sales Tax Act, 1956 was also upheld because the retrospective insertion of section 9(2B) by the Finance Act, 2000 validated the levy notwithstanding the earlier objection based on the prior interest ruling. On both issues, the revisions failed and the factual finding and interest demand were maintained. en-us Tue, 01 Aug 2006 00:00:00 +0530 Tue, 08 Apr 2014 14:58:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163744 Commodity classification was sustained on surrounding evidence rather than invoice description: the survey report, stock position, purchaser's confirmation and purchase orders showed that the goods sold were crushed bone, so the turnover was taxable on that basis. Interest under the Central Sales Tax Act, 1956 was also upheld because the retrospective insertion of section 9(2B) by the Finance Act, 2000 validated the levy notwithstanding the earlier objection based on the prior interest ruling. On both issues, the revisions failed and the factual finding and interest demand were maintained. Case-Laws VAT and Sales Tax Tue, 01 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163744