https://www.taxtmi.com/caselaws?id=157398 An order dropping suo motu revision proceedings under the Karnataka Sales Tax Act was held capable of revision under section 22-A, and the doctrine of merger applied where the later revisional process concerned the same subject-matter; the relevant order for limitation was therefore the order dropping the revision proceedings. On classification, the authorities had not made a clear factual finding on whether lead battery plates were meant for motor vehicle batteries under entry 73-B of the Second Schedule, so the issue could not be finally decided on the existing record. The classification dispute was remitted for a fresh factual determination. en-us Fri, 18 Jun 1993 00:00:00 +0530 Fri, 04 Oct 2013 18:09:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157398 An order dropping suo motu revision proceedings under the Karnataka Sales Tax Act was held capable of revision under section 22-A, and the doctrine of merger applied where the later revisional process concerned the same subject-matter; the relevant order for limitation was therefore the order dropping the revision proceedings. On classification, the authorities had not made a clear factual finding on whether lead battery plates were meant for motor vehicle batteries under entry 73-B of the Second Schedule, so the issue could not be finally decided on the existing record. The classification dispute was remitted for a fresh factual determination. Case-Laws VAT and Sales Tax Fri, 18 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157398