https://www.taxtmi.com/caselaws?id=397623 The classification of the Pattadar Pass Book cum Title Deed was determined by its legal character under the Telangana Records of Rights in Land and Pattadar Passbooks Act, 1971 and the tariff scheme. Because the pass book merely reproduced revenue entries after mutation, verification and record updates, it did not operate as a document of title. The registered transfer document or statutory certificate carried the title-related effect, while the printed pass book remained an ordinary stationery item for tariff purposes. Revenue-record decisions cited on title disputes were held irrelevant to classification. The product was therefore correctly classified under HSN 4820, not HSN 4907. en-us Tue, 04 Feb 2020 00:00:00 +0530 Wed, 19 Mar 2025 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397623 The classification of the Pattadar Pass Book cum Title Deed was determined by its legal character under the Telangana Records of Rights in Land and Pattadar Passbooks Act, 1971 and the tariff scheme. Because the pass book merely reproduced revenue entries after mutation, verification and record updates, it did not operate as a document of title. The registered transfer document or statutory certificate carried the title-related effect, while the printed pass book remained an ordinary stationery item for tariff purposes. Revenue-record decisions cited on title disputes were held irrelevant to classification. The product was therefore correctly classified under HSN 4820, not HSN 4907. Case-Laws GST Tue, 04 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397623