https://www.taxtmi.com/caselaws?id=367241 A tribunal should not reject an appeal on a fresh ground that was neither pleaded nor argued, because the parties must have notice and an opportunity to contest the issue. For exemption under section 4-A, product classification must be based on all relevant parameters, including nature, end use, raw material, manufacturing process and technical specifications; a finding reached without properly considering that material cannot be sustained and may be sent back for reconsideration. en-us Thu, 06 Sep 2018 00:00:00 +0530 Tue, 18 Sep 2018 08:00:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367241 A tribunal should not reject an appeal on a fresh ground that was neither pleaded nor argued, because the parties must have notice and an opportunity to contest the issue. For exemption under section 4-A, product classification must be based on all relevant parameters, including nature, end use, raw material, manufacturing process and technical specifications; a finding reached without properly considering that material cannot be sustained and may be sent back for reconsideration. Case-Laws VAT and Sales Tax Thu, 06 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367241