https://www.taxtmi.com/caselaws?id=46172 The court dismissed the writ application, upholding the authorities' decision regarding the classification of Sodium Petroleum Sulphonate (SPS) as not qualifying for a tax refund under the West Bengal Industrial Promotion Scheme. The court emphasized the trade meaning and context in determining the classification of goods for tax purposes, highlighting that SPS did not meet the criteria to be classified as a detergent. The application of judicial review principles supported the decision against the tax refund, as the petitioner failed to provide sufficient evidence for the classification of SPS as a detergent. en-us Mon, 11 Feb 2002 00:00:00 +0530 Tue, 24 Dec 2013 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46172 The court dismissed the writ application, upholding the authorities' decision regarding the classification of Sodium Petroleum Sulphonate (SPS) as not qualifying for a tax refund under the West Bengal Industrial Promotion Scheme. The court emphasized the trade meaning and context in determining the classification of goods for tax purposes, highlighting that SPS did not meet the criteria to be classified as a detergent. The application of judicial review principles supported the decision against the tax refund, as the petitioner failed to provide sufficient evidence for the classification of SPS as a detergent. Case-Laws Central Excise Mon, 11 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46172