https://www.taxtmi.com/caselaws?id=157652 Review under the special revisional framework of the Kerala General Sales Tax Act is available only in the prescribed manner and on the statutory grounds set out for review; general Code of Civil Procedure review provisions cannot bypass those limits. Revisional scrutiny is confined to legal questions erroneously decided by the Tribunal or demonstrably omitted despite being raised. A claim that ammonia paper qualified as a paper product cannot be introduced at review stage without material showing that the plea was pressed before, and left undecided by, the Tribunal. Clerical clarification does not permit substantive reopening of the earlier decision. en-us Wed, 10 Nov 1993 00:00:00 +0530 Wed, 09 Oct 2013 11:36:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157652 Review under the special revisional framework of the Kerala General Sales Tax Act is available only in the prescribed manner and on the statutory grounds set out for review; general Code of Civil Procedure review provisions cannot bypass those limits. Revisional scrutiny is confined to legal questions erroneously decided by the Tribunal or demonstrably omitted despite being raised. A claim that ammonia paper qualified as a paper product cannot be introduced at review stage without material showing that the plea was pressed before, and left undecided by, the Tribunal. Clerical clarification does not permit substantive reopening of the earlier decision. Case-Laws VAT and Sales Tax Wed, 10 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157652