https://www.taxtmi.com/caselaws?id=156332 The Commissioner's revisional power could not be used to disregard a binding clarification issued under section 3-A of the Karnataka Sales Tax Act, 1957. The clarification governed sales of lime or lime mortar to builders, and the appellate authority had correctly applied it by taxing the turnover under section 5(1) rather than under entry 79 of the Second Schedule. Mere preference for the higher rate under entry 79 did not justify revision, and no prejudice to the Revenue was shown. The revisional order was therefore without jurisdiction, and the appellate order was restored in favour of the assessee. en-us Wed, 24 Oct 1990 00:00:00 +0530 Wed, 18 Sep 2013 15:29:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156332 The Commissioner's revisional power could not be used to disregard a binding clarification issued under section 3-A of the Karnataka Sales Tax Act, 1957. The clarification governed sales of lime or lime mortar to builders, and the appellate authority had correctly applied it by taxing the turnover under section 5(1) rather than under entry 79 of the Second Schedule. Mere preference for the higher rate under entry 79 did not justify revision, and no prejudice to the Revenue was shown. The revisional order was therefore without jurisdiction, and the appellate order was restored in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 24 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156332