https://www.taxtmi.com/caselaws?id=62665 Section 20(3) of the Bengal Finance (Sales Tax) Act, 1941 confers wide revisional power, exercisable suo motu on recorded reasons, and is not confined by the narrower limits applicable to reopening provisions; on that basis, the revisional authority was competent to revise the assessment orders. Battery chargers were classified as electrical goods under item 18 of the First Schedule on the common parlance test, because they operate only with electrical energy and transmit electricity from the mains to batteries, so they were taxable at 9% rather than 5%. en-us Mon, 17 Jan 1977 00:00:00 +0530 Fri, 21 Jan 2011 10:25:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62665 Section 20(3) of the Bengal Finance (Sales Tax) Act, 1941 confers wide revisional power, exercisable suo motu on recorded reasons, and is not confined by the narrower limits applicable to reopening provisions; on that basis, the revisional authority was competent to revise the assessment orders. Battery chargers were classified as electrical goods under item 18 of the First Schedule on the common parlance test, because they operate only with electrical energy and transmit electricity from the mains to batteries, so they were taxable at 9% rather than 5%. Case-Laws Income Tax Mon, 17 Jan 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62665