https://www.taxtmi.com/caselaws?id=168035 The classification dispute over toffees, candies and lollypops turned on whether they qualified as sugar products under the VAT schedule or as unclassified items attracting higher tax. Because the factual basis, including reliance on circulars and a chemical analysis report, remained contested, the Court required fresh scientific verification. The products were directed to be tested by a Government-approved laboratory to determine sugar content before the assessing authority. The Tribunal's order was set aside and the matter remitted for fresh adjudication after chemical analysis and reconsideration in accordance with law. en-us Thu, 08 Dec 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168035 The classification dispute over toffees, candies and lollypops turned on whether they qualified as sugar products under the VAT schedule or as unclassified items attracting higher tax. Because the factual basis, including reliance on circulars and a chemical analysis report, remained contested, the Court required fresh scientific verification. The products were directed to be tested by a Government-approved laboratory to determine sugar content before the assessing authority. The Tribunal's order was set aside and the matter remitted for fresh adjudication after chemical analysis and reconsideration in accordance with law. Case-Laws VAT and Sales Tax Thu, 08 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168035