1997 (2) TMI 505

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..... holding that unglazed ceramic tiles sold under the brand name kent tiles is assessable under item 105 of the First Schedule to the Kerala General Sales Tax Act at 15 per cent for the year 1984-85? (b) In view of the findings of the authorities below that the kent tiles sold is unglazed ceramic tile, should not the Tribunal have held that the item is not classified under the First Schedule and .....

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..... ment on the same basis. Before the Tribunal assessee contended that clarification issued under section 59A can have no legal force in the light of the decision of this Court in Travancore Chemical Manufacturing Company Ltd. v. State of Kerala [1991] 81 STC 313. Even though the above contention was accepted by the Tribunal, it took the view after examining the tiles that kent tiles would come wit .....

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..... tion whether kent tiles would come within entry No. 105. We therefore set aside the order passed by the Tribunal and send back the case for fresh consideration and for entering a specific finding as to whether Kent tiles are glazed tiles or unglazed tiles and to decide the question accordingly. The tax revision case is allowed to the above extent. Petition allowed. - - TaxTMI - TMITax .....

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