https://www.taxtmi.com/caselaws?id=160189 An authority acting under a sales tax exemption scheme cannot reopen and cancel a completed exemption order on the same material unless the notification framework expressly confers review power; the cancellation was therefore without jurisdiction. The Court also treated the powdering of chillies, coriander and turmeric as an issue governed by the wording of the relevant notifications and the findings already made by the competent authorities, and held that the exemption could not be denied by a successor officer on that basis. The earlier exemption remained effective, and the cancellation order was quashed. en-us Tue, 23 Feb 1999 00:00:00 +0530 Wed, 11 Dec 2013 14:08:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160189 An authority acting under a sales tax exemption scheme cannot reopen and cancel a completed exemption order on the same material unless the notification framework expressly confers review power; the cancellation was therefore without jurisdiction. The Court also treated the powdering of chillies, coriander and turmeric as an issue governed by the wording of the relevant notifications and the findings already made by the competent authorities, and held that the exemption could not be denied by a successor officer on that basis. The earlier exemption remained effective, and the cancellation order was quashed. Case-Laws VAT and Sales Tax Tue, 23 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160189