https://www.taxtmi.com/caselaws?id=378481 A belated ground requiring factual investigation cannot be entertained in appeal where the necessary material is not on record and no request is made to adduce further evidence; the Tribunal's refusal to consider the Exim Scrips issue was therefore upheld. On classification, plastic powder was held not to be a "chemical" under Notification entry 39 of the Bombay Sales Tax Act on the common parlance test, but a raw material. As the assessee was not entitled to issue T/TT declarations, breach of the declaration conditions attracted purchase tax under section 41(2), and the levy was sustained. en-us Tue, 16 Apr 2019 00:00:00 +0530 Tue, 16 Apr 2019 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378481 A belated ground requiring factual investigation cannot be entertained in appeal where the necessary material is not on record and no request is made to adduce further evidence; the Tribunal's refusal to consider the Exim Scrips issue was therefore upheld. On classification, plastic powder was held not to be a "chemical" under Notification entry 39 of the Bombay Sales Tax Act on the common parlance test, but a raw material. As the assessee was not entitled to issue T/TT declarations, breach of the declaration conditions attracted purchase tax under section 41(2), and the levy was sustained. Case-Laws VAT and Sales Tax Tue, 16 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378481