https://www.taxtmi.com/caselaws?id=405268 The High Court ruled in favor of the assessee, determining that Chandrika Soap should be classified as handmade, attracting a concessional tax rate of 4% under the Kerala General Sales Tax Act. The Court found that the predominant use of labor in the manufacturing process supported this classification, emphasizing the manual operation of the mixing drum as a key factor. As a result, the Tribunal's direction on calculating interest on the differential tax was deemed irrelevant, and the reassessment of tax liability did not arise. en-us Fri, 22 Jan 2021 00:00:00 +0530 Wed, 09 Nov 2022 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405268 The High Court ruled in favor of the assessee, determining that Chandrika Soap should be classified as handmade, attracting a concessional tax rate of 4% under the Kerala General Sales Tax Act. The Court found that the predominant use of labor in the manufacturing process supported this classification, emphasizing the manual operation of the mixing drum as a key factor. As a result, the Tribunal's direction on calculating interest on the differential tax was deemed irrelevant, and the reassessment of tax liability did not arise. Case-Laws VAT and Sales Tax Fri, 22 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405268