https://www.taxtmi.com/caselaws?id=168952 Cold coffee classification under the U.P. Trade Tax Act, 1948 remained unresolved because the core question whether it fell within the scheduled description of coffee or was taxable as a soft beverage was never decided at the assessment, appellate or Tribunal stages. The assessing authority had proceeded on assumptions about soft drink taxation without determining the true nature of the product, and the later forums did not cure that omission. The assessment, appellate and Tribunal orders were set aside, and the matter was remitted to the assessing authority for a fresh decision in accordance with law. en-us Fri, 12 Jul 2013 00:00:00 +0530 Mon, 06 Apr 2015 20:01:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168952 Cold coffee classification under the U.P. Trade Tax Act, 1948 remained unresolved because the core question whether it fell within the scheduled description of coffee or was taxable as a soft beverage was never decided at the assessment, appellate or Tribunal stages. The assessing authority had proceeded on assumptions about soft drink taxation without determining the true nature of the product, and the later forums did not cure that omission. The assessment, appellate and Tribunal orders were set aside, and the matter was remitted to the assessing authority for a fresh decision in accordance with law. Case-Laws VAT and Sales Tax Fri, 12 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168952