https://www.taxtmi.com/caselaws?id=157748 Revisional powers under the Tamil Nadu General Sales Tax Act were treated as broad enough to alter the classification of goods and refix tax on the same turnover, provided no fresh escaped turnover was brought to tax; on that basis, the jurisdictional objection failed. Applying the schedule entry for bottled or packed soft drinks sold under a brand name, nannari syrup was held to fall within item 91 because it answered the statutory description even though it was used after dilution. The commentary notes that the revised classification was upheld and the assessee's contrary claim was rejected. en-us Thu, 30 Sep 1993 00:00:00 +0530 Thu, 10 Oct 2013 14:09:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157748 Revisional powers under the Tamil Nadu General Sales Tax Act were treated as broad enough to alter the classification of goods and refix tax on the same turnover, provided no fresh escaped turnover was brought to tax; on that basis, the jurisdictional objection failed. Applying the schedule entry for bottled or packed soft drinks sold under a brand name, nannari syrup was held to fall within item 91 because it answered the statutory description even though it was used after dilution. The commentary notes that the revised classification was upheld and the assessee's contrary claim was rejected. Case-Laws VAT and Sales Tax Thu, 30 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157748