https://www.taxtmi.com/caselaws?id=416843 Classification of furniture for VAT depended on applying the statutory schedule-interpretation rules under the Kerala Value Added Tax Act, including HSN-based entries, common parlance where HSN is absent, and ejusdem generis where "other" is used. The Tribunal's classification in favour of the dealer was held unsustainable because it was made without applying that mandatory interpretative method, which went to the root of the adjudication. The Court also noted that the earlier CESTAT outcome was not conclusive for this classification dispute, though it could have persuasive value. The Tribunal's order was set aside and the matter was remitted for fresh consideration in accordance with law. en-us Wed, 01 Dec 2021 00:00:00 +0530 Mon, 10 Jan 2022 08:59:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416843 Classification of furniture for VAT depended on applying the statutory schedule-interpretation rules under the Kerala Value Added Tax Act, including HSN-based entries, common parlance where HSN is absent, and ejusdem generis where "other" is used. The Tribunal's classification in favour of the dealer was held unsustainable because it was made without applying that mandatory interpretative method, which went to the root of the adjudication. The Court also noted that the earlier CESTAT outcome was not conclusive for this classification dispute, though it could have persuasive value. The Tribunal's order was set aside and the matter was remitted for fresh consideration in accordance with law. Case-Laws VAT and Sales Tax Wed, 01 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416843