https://www.taxtmi.com/caselaws?id=391052 In tax classification disputes, the assessing authority must independently determine the true character of the goods by applying the commercial parlance test. Departmental clarifications or letters may be considered only as one relevant factor, but they are not binding and cannot replace an independent assessment. Where the order merely relies on such clarifications without a fresh speaking evaluation of how the product is understood in trade, the classification decision is legally unsustainable. The assessment was therefore set aside and the matter remitted for reconsideration through an independent order uninfluenced by the departmental letters. en-us Wed, 11 Dec 2019 00:00:00 +0530 Sat, 18 Jan 2020 10:12:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391052 In tax classification disputes, the assessing authority must independently determine the true character of the goods by applying the commercial parlance test. Departmental clarifications or letters may be considered only as one relevant factor, but they are not binding and cannot replace an independent assessment. Where the order merely relies on such clarifications without a fresh speaking evaluation of how the product is understood in trade, the classification decision is legally unsustainable. The assessment was therefore set aside and the matter remitted for reconsideration through an independent order uninfluenced by the departmental letters. Case-Laws VAT and Sales Tax Wed, 11 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391052