https://www.taxtmi.com/caselaws?id=157637 Section 22A permits revision of an order passed by an authority below the rank of Deputy Commissioner when the order is erroneous and prejudicial to the Revenue, and partial merger of the assessment with a revisional order does not bar further revision of the unaffected part. Purchase tax on raw cashewnuts is fixed at the rate applicable at the original sale point under section 6, so a later reduced rate arising on manufacture does not alter the tax payable. A notification reducing tax on cashew kernels cannot survive where the Legislature later amends the Schedule and creates a specific entry for cashew kernel; the statutory amendment prevails over the inconsistent delegated reduction. en-us Tue, 15 Jun 1993 00:00:00 +0530 Tue, 08 Oct 2013 18:14:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157637 Section 22A permits revision of an order passed by an authority below the rank of Deputy Commissioner when the order is erroneous and prejudicial to the Revenue, and partial merger of the assessment with a revisional order does not bar further revision of the unaffected part. Purchase tax on raw cashewnuts is fixed at the rate applicable at the original sale point under section 6, so a later reduced rate arising on manufacture does not alter the tax payable. A notification reducing tax on cashew kernels cannot survive where the Legislature later amends the Schedule and creates a specific entry for cashew kernel; the statutory amendment prevails over the inconsistent delegated reduction. Case-Laws VAT and Sales Tax Tue, 15 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157637