https://www.taxtmi.com/caselaws?id=157995 Section 35(2A) of the Kerala General Sales Tax Act was construed as an extraordinary revisional power that may be used on a point not actually decided in pending appellate proceedings, so long as it does not encroach on matters already in issue or likely to be decided by the appellate forum; on that basis, the revisional order was held within jurisdiction. On the tax issue, binding authority was applied to hold that rubber cess did not form part of the taxable purchase turnover as contended by the Revenue, so no tax was payable on that element. The dispute on the proper rate of tax on jute hessian was remitted for fresh consideration. en-us Wed, 23 Nov 1994 00:00:00 +0530 Mon, 14 Oct 2013 17:45:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157995 Section 35(2A) of the Kerala General Sales Tax Act was construed as an extraordinary revisional power that may be used on a point not actually decided in pending appellate proceedings, so long as it does not encroach on matters already in issue or likely to be decided by the appellate forum; on that basis, the revisional order was held within jurisdiction. On the tax issue, binding authority was applied to hold that rubber cess did not form part of the taxable purchase turnover as contended by the Revenue, so no tax was payable on that element. The dispute on the proper rate of tax on jute hessian was remitted for fresh consideration. Case-Laws VAT and Sales Tax Wed, 23 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157995