https://www.taxtmi.com/caselaws?id=173832 A quasi-judicial classification under the Kerala Value Added Tax Act, 2003 must be made by reference to the statutory schedule, the relevant entry and the applicable rules of interpretation, especially where HSN linkage is involved. The text states that an order under section 94 must also disclose application of mind and reasons based on notice, hearing and the materials placed by the parties. Where the authority fails to address the rival classification claim or to explain why the goods fall within the notified entry, the clarification cannot be sustained and the matter requires fresh consideration de novo. en-us Wed, 03 Jul 2013 00:00:00 +0530 Sat, 23 Jul 2016 23:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173832 A quasi-judicial classification under the Kerala Value Added Tax Act, 2003 must be made by reference to the statutory schedule, the relevant entry and the applicable rules of interpretation, especially where HSN linkage is involved. The text states that an order under section 94 must also disclose application of mind and reasons based on notice, hearing and the materials placed by the parties. Where the authority fails to address the rival classification claim or to explain why the goods fall within the notified entry, the clarification cannot be sustained and the matter requires fresh consideration de novo. Case-Laws VAT and Sales Tax Wed, 03 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173832