Court Scrutinizes VAT Classification of Glow Mint & Glow Fair Moisturisers; Supplier Fails to Provide Samples for Analysis.

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....Classification of goods - Glow Mint Moisturiser - Glow Fair Moisturiser etc. - Even the supplier is aptly described as Glamour World. It is of course unsafe to base our conclusions on the basis of a title of the product. However, the petitioner himself has brought about the situation since as noted by the Assessing Officer despite opportunity been given, the petitioner failed to provide samples which could be sent for chemical analysis. - HC....