Limited revisional jurisdiction cannot reopen final findings on works contract status when only the tax rate is in issue.

A revisional forum confined to the rate of tax could not reopen an unchallenged and final finding that the transaction was a supply contract, not a works contract. Because the Revenue's revision was limited to the tax rate, the Special Tribunal lacked jurisdiction to revisit the concluded issue of taxability as a works contract and exceeded its remit by granting relief on that basis. The order on the works contract question was therefore unsustainable, and the matter was remitted for determination only of the rate of tax. The decision confirms that a finding attaining finality cannot be disturbed in a limited revision.

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Issues: Whether the Special Tribunal, while hearing the Revenue's revision confined to the rate of tax, could reopen the unchallenged finding that the transaction was not a works contract and decide that the turnover was not taxable at all.

Analysis: The finding of the Appellate Tribunal that the transaction was a supply contract and not a works contract had not been challenged by the assessee and had attained finality. The revision before the Special Tribunal was filed only against the decision on the rate of tax. In that situation, the Special Tribunal had no jurisdiction to travel beyond the limited scope of the revision and could not re-examine the concluded issue whether the turnover was liable to tax as a works contract. By treating the matter as one of works contract and granting relief on that basis, the Special Tribunal exceeded its jurisdiction.

Conclusion: The Special Tribunal's decision on the works contract issue was without jurisdiction and could not stand. The order was set aside, and the matter was remitted to the Special Tribunal to determine only the rate of tax.

Final Conclusion: The legal effect of the decision is that the finality of an unchallenged finding cannot be disturbed in a limited revision, and the revisional forum must confine itself to the subject matter actually brought before it.

Ratio Decidendi: A revisional authority cannot reopen a finding that has attained finality between the parties when the proceeding before it is confined to a different, limited question.

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