https://www.taxtmi.com/caselaws?id=778776 In a sales tax classification dispute over whether Byozyme fell within the fertiliser entry or the plant growth promoter entry, the Court held that the Revenue bore the burden of proving applicability of the higher-taxed classification. As no evidence was led by the Revenue to show that the product answered the description of a plant growth promoter, while the assessee supported fertiliser classification with expert and trade-parlance material, the Tribunal's finding was based on evidence and was not disturbed in reference jurisdiction. The Court found no lack of legal evidence, perversity, irrationality, or misapplication of legal principle warranting interference. en-us Thu, 18 Sep 2025 00:00:00 +0530 Tue, 23 Sep 2025 08:29:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778776 In a sales tax classification dispute over whether Byozyme fell within the fertiliser entry or the plant growth promoter entry, the Court held that the Revenue bore the burden of proving applicability of the higher-taxed classification. As no evidence was led by the Revenue to show that the product answered the description of a plant growth promoter, while the assessee supported fertiliser classification with expert and trade-parlance material, the Tribunal's finding was based on evidence and was not disturbed in reference jurisdiction. The Court found no lack of legal evidence, perversity, irrationality, or misapplication of legal principle warranting interference. Case-Laws VAT / Sales Tax Thu, 18 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778776