https://www.taxtmi.com/caselaws?id=422128 A tax classification treating a concrete admixture as building material was unsustainable because the authorities did not consider the assessee's manufacturing materials or the chemical analysis report on record. The product had been claimed as a chemical water-reducing agent used in ready-mix concrete, but the Tribunal affirmed the lower tax entry solely on the product's use without examining the relevant scientific evidence. The HC held that such omission vitiated the classification. The impugned order was set aside and the matter was remitted for fresh consideration on the existing material. en-us Fri, 06 May 2022 00:00:00 +0530 Tue, 10 May 2022 08:54:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422128 A tax classification treating a concrete admixture as building material was unsustainable because the authorities did not consider the assessee's manufacturing materials or the chemical analysis report on record. The product had been claimed as a chemical water-reducing agent used in ready-mix concrete, but the Tribunal affirmed the lower tax entry solely on the product's use without examining the relevant scientific evidence. The HC held that such omission vitiated the classification. The impugned order was set aside and the matter was remitted for fresh consideration on the existing material. Case-Laws VAT and Sales Tax Fri, 06 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422128