https://www.taxtmi.com/caselaws?id=252315 In tax classification under the U.P. Value Added Tax Act, Gambier was held to be distinct from Kattha/Catechu on common parlance and commercial identity, so it could not be treated as the specified catechu entry merely because it may serve as a raw material or substitute. It was therefore liable to be treated as an unclassified item. The Tribunal also acted on relevant material and on the accepted test that classification depends on popular and commercial meaning, not scientific possibility or alternate use, so no infirmity was shown in its reasoning. The revisions accordingly failed and the Revenue's view was upheld. en-us Wed, 15 Oct 2014 00:00:00 +0530 Fri, 17 Oct 2014 11:52:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252315 In tax classification under the U.P. Value Added Tax Act, Gambier was held to be distinct from Kattha/Catechu on common parlance and commercial identity, so it could not be treated as the specified catechu entry merely because it may serve as a raw material or substitute. It was therefore liable to be treated as an unclassified item. The Tribunal also acted on relevant material and on the accepted test that classification depends on popular and commercial meaning, not scientific possibility or alternate use, so no infirmity was shown in its reasoning. The revisions accordingly failed and the Revenue's view was upheld. Case-Laws VAT and Sales Tax Wed, 15 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252315