https://www.taxtmi.com/caselaws?id=426849 In a tax classification dispute, the assessment cannot stand on a bare conclusion that the imported commodity does not match any schedule entry; the assessing authority must consider the product description, commercial utility, the dealer's HSN classification, objections raised during assessment, and relevant departmental material. Because those matters were not properly dealt with, the assessment orders were set aside for fresh consideration. The Tribunal's remand was upheld because the classification controversy remained unresolved and required reconsideration by the assessing authority. The connected writ petition concerning the later notice was disposed of with liberty to respond in light of the remand. en-us Wed, 13 Jul 2022 00:00:00 +0530 Fri, 26 Aug 2022 10:41:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426849 In a tax classification dispute, the assessment cannot stand on a bare conclusion that the imported commodity does not match any schedule entry; the assessing authority must consider the product description, commercial utility, the dealer's HSN classification, objections raised during assessment, and relevant departmental material. Because those matters were not properly dealt with, the assessment orders were set aside for fresh consideration. The Tribunal's remand was upheld because the classification controversy remained unresolved and required reconsideration by the assessing authority. The connected writ petition concerning the later notice was disposed of with liberty to respond in light of the remand. Case-Laws VAT and Sales Tax Wed, 13 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426849