https://www.taxtmi.com/caselaws?id=155867 Revisional notices under the Karnataka Sales Tax Act were held invalid where they relied only on an audit objection and did not disclose independent reasons or material showing that the assessments were erroneous and prejudicial to Revenue. Revisional jurisdiction required the authority to apply its own mind and record a reasoned basis before reopening concluded assessments. On commodity classification, gold-thread or jari was treated as falling under entry 49 of the Second Schedule, not under the general charging provision in section 5(1), because the pre-amendment entry, departmental practice, and common parlance supported that interpretation. The writ petitions succeeded and the assessments remained undisturbed. en-us Thu, 01 Sep 1988 00:00:00 +0530 Mon, 09 Sep 2013 16:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155867 Revisional notices under the Karnataka Sales Tax Act were held invalid where they relied only on an audit objection and did not disclose independent reasons or material showing that the assessments were erroneous and prejudicial to Revenue. Revisional jurisdiction required the authority to apply its own mind and record a reasoned basis before reopening concluded assessments. On commodity classification, gold-thread or jari was treated as falling under entry 49 of the Second Schedule, not under the general charging provision in section 5(1), because the pre-amendment entry, departmental practice, and common parlance supported that interpretation. The writ petitions succeeded and the assessments remained undisturbed. Case-Laws VAT and Sales Tax Thu, 01 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155867