https://www.taxtmi.com/caselaws?id=151546 Steel trunks were held outside the entry for "wares made of any metal" because "wares" was treated as meaning utensils, and the Hindi equivalent "bartan" did not extend to trunks; they were therefore not taxable at 3 per cent. On rexine cloth, the Assistant Commissioner's exemption order was not found to contain a mistake apparent from the record, as the issue was debatable and depended on competing views of cloth, processing, and manufacture. Since the error was not patent or self-evident, revision on that basis was not justified. The references were answered in favour of the Revenue and the matter was remitted for disposal of the remaining contentions. en-us Sat, 03 Dec 1977 00:00:00 +0530 Fri, 07 Jun 2013 14:01:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151546 Steel trunks were held outside the entry for "wares made of any metal" because "wares" was treated as meaning utensils, and the Hindi equivalent "bartan" did not extend to trunks; they were therefore not taxable at 3 per cent. On rexine cloth, the Assistant Commissioner's exemption order was not found to contain a mistake apparent from the record, as the issue was debatable and depended on competing views of cloth, processing, and manufacture. Since the error was not patent or self-evident, revision on that basis was not justified. The references were answered in favour of the Revenue and the matter was remitted for disposal of the remaining contentions. Case-Laws VAT and Sales Tax Sat, 03 Dec 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151546