https://www.taxtmi.com/caselaws?id=45286 Gelatine was held not to fall within the description of a chemical under Entry 138 of the Tamil Nadu General Sales Tax Act, 1959, because the Tribunal as final fact-finding authority had found it to be a natural product without a definite chemical formula. The High Court should not have disturbed that classification finding in the absence of any additional material from the Revenue or any showing that the Tribunal's view was unsupported by evidence, based on irrelevant evidence, or founded on an incorrect principle. The Revenue's classification was therefore unsustainable and the assessee succeeded. en-us Tue, 10 Nov 1998 00:00:00 +0530 Fri, 13 Jan 2023 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45286 Gelatine was held not to fall within the description of a chemical under Entry 138 of the Tamil Nadu General Sales Tax Act, 1959, because the Tribunal as final fact-finding authority had found it to be a natural product without a definite chemical formula. The High Court should not have disturbed that classification finding in the absence of any additional material from the Revenue or any showing that the Tribunal's view was unsupported by evidence, based on irrelevant evidence, or founded on an incorrect principle. The Revenue's classification was therefore unsustainable and the assessee succeeded. Case-Laws VAT and Sales Tax Tue, 10 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45286