https://www.taxtmi.com/caselaws?id=404010 Technical classification of electronic instruments under the Uttar Pradesh VAT rate schedule turned on whether they fell within Entry No. 378 for gain measuring instruments. The dispute also focused on the treatment of a technical certificate supporting the taxpayer's classification claim. Because the certificate was rejected without cogent reasons and no further expert opinion was sought, the classification finding was treated as materially flawed. The matter was therefore remitted for fresh consideration, with expert opinion to be obtained if necessary before a lawful classification could be made. en-us Mon, 08 Feb 2021 00:00:00 +0530 Fri, 12 Feb 2021 12:03:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404010 Technical classification of electronic instruments under the Uttar Pradesh VAT rate schedule turned on whether they fell within Entry No. 378 for gain measuring instruments. The dispute also focused on the treatment of a technical certificate supporting the taxpayer's classification claim. Because the certificate was rejected without cogent reasons and no further expert opinion was sought, the classification finding was treated as materially flawed. The matter was therefore remitted for fresh consideration, with expert opinion to be obtained if necessary before a lawful classification could be made. Case-Laws VAT and Sales Tax Mon, 08 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404010