https://www.taxtmi.com/caselaws?id=388064 Spent malt had to be examined under the cattle-fodder notification by applying the common parlance and actual use test; the Tribunal had not properly addressed the assessee's claim that it was used as cattle fodder, so its classification as unclassified goods was set aside and the issue was remitted for fresh decision. The books of account issue also required reconsideration because the Tribunal recorded inconsistent findings and, as the fact-finding authority, had to return a clear factual determination. The Tribunal's order was therefore set aside to the extent necessary and both matters were sent back for fresh adjudication in accordance with law. en-us Fri, 01 Nov 2019 00:00:00 +0530 Thu, 26 Mar 2020 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388064 Spent malt had to be examined under the cattle-fodder notification by applying the common parlance and actual use test; the Tribunal had not properly addressed the assessee's claim that it was used as cattle fodder, so its classification as unclassified goods was set aside and the issue was remitted for fresh decision. The books of account issue also required reconsideration because the Tribunal recorded inconsistent findings and, as the fact-finding authority, had to return a clear factual determination. The Tribunal's order was therefore set aside to the extent necessary and both matters were sent back for fresh adjudication in accordance with law. Case-Laws VAT and Sales Tax Fri, 01 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388064