https://www.taxtmi.com/caselaws?id=184807 LLDPE bags were analysed for tariff classification under competing sales tax entries, with the Court applying strict construction of taxing provisions and the rule that ambiguity in classification should favour the assessee. It distinguished bags from woven fabrics and woven sacks, noting that the entry covering packing materials was the closer fit, and rejected extending the higher-tax entry by inference. The Court also held that the Tribunal should not have remanded the matter for expert opinion when the existing record was sufficient to decide classification. The operative result was classification under the lower-tax entry and rejection of remand. en-us Fri, 25 Sep 2015 00:00:00 +0530 Thu, 21 Jul 2016 10:19:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184807 LLDPE bags were analysed for tariff classification under competing sales tax entries, with the Court applying strict construction of taxing provisions and the rule that ambiguity in classification should favour the assessee. It distinguished bags from woven fabrics and woven sacks, noting that the entry covering packing materials was the closer fit, and rejected extending the higher-tax entry by inference. The Court also held that the Tribunal should not have remanded the matter for expert opinion when the existing record was sufficient to decide classification. The operative result was classification under the lower-tax entry and rejection of remand. Case-Laws VAT and Sales Tax Fri, 25 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184807