https://www.taxtmi.com/caselaws?id=284823 Where tax authorities have not made a conclusive finding on the true nature and use of goods, a revisional court may decline to decide classification itself and remit the matter for fresh determination. Here, the record did not establish whether GLA-120 capsules were an unclassified product, dietary supplement, or medicine, and no authority had examined the commodity's essential character or purpose of sale. The court therefore set aside the assessment orders and the Tribunal's order and directed reconsideration by the assessing authority, with a reasonable opportunity of hearing to the assessee before a fresh order is passed. en-us Thu, 12 Jun 2008 00:00:00 +0530 Mon, 24 Feb 2025 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284823 Where tax authorities have not made a conclusive finding on the true nature and use of goods, a revisional court may decline to decide classification itself and remit the matter for fresh determination. Here, the record did not establish whether GLA-120 capsules were an unclassified product, dietary supplement, or medicine, and no authority had examined the commodity's essential character or purpose of sale. The court therefore set aside the assessment orders and the Tribunal's order and directed reconsideration by the assessing authority, with a reasonable opportunity of hearing to the assessee before a fresh order is passed. Case-Laws VAT / Sales Tax Thu, 12 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284823