https://www.taxtmi.com/caselaws?id=167883 A quasi-judicial clarification on tax classification must disclose reasons and deal with the rival statutory contentions; a bare conclusion is not enough. The High Court found that the order classifying aluminium rolled products did not examine the relevant entry, the applicants' argument that the expression could extend to secondary products, or the textual context supporting that view. It further held that placement in a residuary tax entry is permissible only when the statutory language and context justify it. The clarification and the consequential assessment and demand were therefore set aside, and the matter was remitted for fresh decision after hearing the applicants. en-us Tue, 29 Jan 2013 00:00:00 +0530 Sat, 03 Jan 2015 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167883 A quasi-judicial clarification on tax classification must disclose reasons and deal with the rival statutory contentions; a bare conclusion is not enough. The High Court found that the order classifying aluminium rolled products did not examine the relevant entry, the applicants' argument that the expression could extend to secondary products, or the textual context supporting that view. It further held that placement in a residuary tax entry is permissible only when the statutory language and context justify it. The clarification and the consequential assessment and demand were therefore set aside, and the matter was remitted for fresh decision after hearing the applicants. Case-Laws VAT and Sales Tax Tue, 29 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167883