https://www.taxtmi.com/caselaws?id=250550 A second appellate authority cannot reverse detailed factual findings of the First Appellate Authority without giving reasoned consideration to those conclusions. Where the lower appellate authority has found that a product falls within a relevant entry, a mechanical reversal based only on the Department's stand or cited case law is unsustainable. The Tribunal was required to explain why the recorded facts were erroneous before disturbing them, and the circular on record also needed to be examined. The Tribunal's order was therefore set aside and the matter remanded for fresh consideration. en-us Tue, 13 May 2014 00:00:00 +0530 Mon, 18 Aug 2014 09:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250550 A second appellate authority cannot reverse detailed factual findings of the First Appellate Authority without giving reasoned consideration to those conclusions. Where the lower appellate authority has found that a product falls within a relevant entry, a mechanical reversal based only on the Department's stand or cited case law is unsustainable. The Tribunal was required to explain why the recorded facts were erroneous before disturbing them, and the circular on record also needed to be examined. The Tribunal's order was therefore set aside and the matter remanded for fresh consideration. Case-Laws VAT and Sales Tax Tue, 13 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250550