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<h1>Appellate Tribunal rules prices can't be changed retroactively. Commissioner's decision affirmed.</h1> The Appellate Tribunal CEGAT, Kolkata upheld that the revised price list filed by the appellants should be effective from the date of filing and not ... Valuation - Revision of price list The Appellate Tribunal CEGAT, Kolkata upheld the decision that a revised price list filed by the appellants should be effective from the date of filing and not retrospectively approved. The Commissioner (Appeals) rejected the appeal, stating that the original price list, approved by the Assistant Commissioner, stood final during the relevant period.
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