https://www.taxtmi.com/caselaws?id=767795 Where taxability under the Kerala Tax on Luxuries Act turned on factual determination and supporting evidence had not been examined by the assessing authority, the appellate forum should ordinarily remit the matter for fresh consideration rather than finally deciding the issue at appeal stage. The Kerala HC held that disputed materials relied on for the first time before the tribunal could not be conclusively accepted without proper scrutiny at the assessment level, and the tribunal's order was therefore set aside with the assessment matters sent back for reconsideration on the evidence. en-us Mon, 17 Mar 2025 00:00:00 +0530 Wed, 26 Mar 2025 06:50:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767795 Where taxability under the Kerala Tax on Luxuries Act turned on factual determination and supporting evidence had not been examined by the assessing authority, the appellate forum should ordinarily remit the matter for fresh consideration rather than finally deciding the issue at appeal stage. The Kerala HC held that disputed materials relied on for the first time before the tribunal could not be conclusively accepted without proper scrutiny at the assessment level, and the tribunal's order was therefore set aside with the assessment matters sent back for reconsideration on the evidence. Case-Laws VAT / Sales Tax Mon, 17 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767795