https://www.taxtmi.com/caselaws?id=325654 Tax classification of Sodium Silicate could not be sustained where the determination under the Assam VAT Act was made without hearing existing manufacturers directly affected by the ruling. Section 105(2) requires a reasonable opportunity of hearing, and the Authority could revisit the matter under Section 105(6); the classification was therefore procedurally unsustainable and had to be redetermined. The product was also not correctly left in the residuary category without examining the relevant Central Excise Tariff linkage, the statutory entries in the VAT Schedule, and classification factors such as chemical composition, industrial use and common parlance. The matter was remitted for fresh determination on those criteria. en-us Tue, 01 Mar 2016 00:00:00 +0530 Mon, 16 Jan 2017 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325654 Tax classification of Sodium Silicate could not be sustained where the determination under the Assam VAT Act was made without hearing existing manufacturers directly affected by the ruling. Section 105(2) requires a reasonable opportunity of hearing, and the Authority could revisit the matter under Section 105(6); the classification was therefore procedurally unsustainable and had to be redetermined. The product was also not correctly left in the residuary category without examining the relevant Central Excise Tariff linkage, the statutory entries in the VAT Schedule, and classification factors such as chemical composition, industrial use and common parlance. The matter was remitted for fresh determination on those criteria. Case-Laws VAT and Sales Tax Tue, 01 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325654