https://www.taxtmi.com/caselaws?id=156812 An amended sales tax schedule treated peanuts separately from groundnuts for the period from 1 April 1983 to 17 November 1983 and prescribed a lower rate for peanuts. Although the two commodities were botanically the same produce, the legislative classification controlled tax treatment during that period, so turnover supported by records and a market committee certificate could qualify for the lower rate. The Commissioner could not invoke revisional jurisdiction on the mistaken view that application of the amended rate was erroneous or prejudicial to Revenue. The appellate order was restored and the assessee retained the lower tax rate for the specified period. en-us Wed, 24 Oct 1990 00:00:00 +0530 Wed, 25 Sep 2013 12:32:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156812 An amended sales tax schedule treated peanuts separately from groundnuts for the period from 1 April 1983 to 17 November 1983 and prescribed a lower rate for peanuts. Although the two commodities were botanically the same produce, the legislative classification controlled tax treatment during that period, so turnover supported by records and a market committee certificate could qualify for the lower rate. The Commissioner could not invoke revisional jurisdiction on the mistaken view that application of the amended rate was erroneous or prejudicial to Revenue. The appellate order was restored and the assessee retained the lower tax rate for the specified period. Case-Laws VAT and Sales Tax Wed, 24 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156812