https://www.taxtmi.com/caselaws?id=152483 A revisional court will not interfere merely because the appellate tribunal allowed a new contention to be raised; interference lies only where the tribunal acts contrary to law or fails to decide a question of law. Where invoices do not separately show tax and price, the entire collection is not automatically treated as sale price if the statute permits collection of tax and the tax element is otherwise discernible. Item 21 of the First Schedule was construed as a defined enumeration, and zinc sulphate was held not to fall within it on the materials considered, so the exemption for that turnover could not stand. en-us Fri, 07 Oct 1977 00:00:00 +0530 Thu, 04 Jul 2013 18:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152483 A revisional court will not interfere merely because the appellate tribunal allowed a new contention to be raised; interference lies only where the tribunal acts contrary to law or fails to decide a question of law. Where invoices do not separately show tax and price, the entire collection is not automatically treated as sale price if the statute permits collection of tax and the tax element is otherwise discernible. Item 21 of the First Schedule was construed as a defined enumeration, and zinc sulphate was held not to fall within it on the materials considered, so the exemption for that turnover could not stand. Case-Laws VAT and Sales Tax Fri, 07 Oct 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152483