https://www.taxtmi.com/caselaws?id=335867 The court upheld the decision of the revisional authority to tax Wooden Cable Drums under the residuary clause, as the petitioner failed to raise the classification issue under serial No. 169 at the relevant adjudication stages. The court found that Wooden Cable Drums did not fit the description of items listed under serial No. 169, specifically Wooden Crate, Box, or Tea Chest, as per the West Bengal Value Added Tax Act, 2003. Consequently, the court dismissed the writ petition challenging the taxation classification. en-us Thu, 01 Dec 2016 00:00:00 +0530 Mon, 12 Dec 2016 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335867 The court upheld the decision of the revisional authority to tax Wooden Cable Drums under the residuary clause, as the petitioner failed to raise the classification issue under serial No. 169 at the relevant adjudication stages. The court found that Wooden Cable Drums did not fit the description of items listed under serial No. 169, specifically Wooden Crate, Box, or Tea Chest, as per the West Bengal Value Added Tax Act, 2003. Consequently, the court dismissed the writ petition challenging the taxation classification. Case-Laws VAT and Sales Tax Thu, 01 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335867