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2022 (5) TMI 388 - ALLAHABAD HIGH COURTClassification of goods - unclassified goods - manufacturing of chemical in the brand name of ‘AT-PLAST’ - whether material produced by the Chemical process, and which is used in Chemistry? - whether Commercial Tax Tribunal was justified to hold that the production of the applicant / revisionist AT-PLAST is used with the building material and therefore, cannot be said that it is chemical, despite the fact the Commissioner has not disputed that it is not a chemical admixture? - HELD THAT:- Admittedly, the revisionist manufactured ‘AT-PLAST’ which are being used in mixing of ready mix concrete / concrete and it has been averred by the revisionist that the said product are being used along with concrete for reducing the uses of water, delay the time of freezing as well as strengthening the concrete - On close scrutiny of the impugned order, it reveals that the Tribunal has neither referred the chemical used in manufacturing of said product nor has given any reference thereof. The Tribunal while coming to the conclusion has held that the goods manufactured and sold by the revisionist are used as building material and therefore justified the order passed by the Commissioner under Section 59 of the Act. The Tribunal being the last Court of fact ought to have considered various evidences as well as materials referred by the revisionist with regard to the chemical analysis report for chemical used in the manufacture of its product but had failed to do so. In the case in hand, none of the authorities have discussed raw material / chemicals used in manufacturing of ‘AT-PLAST’ or the chemical analysis report as furnished by the revisionist in support of its case but had decided the issue, which cannot be justified in the eyes of law. The matter is remanded to the Tribunal for deciding the issue afresh - revision is allowed.
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