https://www.taxtmi.com/caselaws?id=160659 Revisional interference under the Karnataka Sales Tax Act requires correction of material illegality, misapplication of law or miscarriage of justice, and cannot stand where it lacks proper legal basis or reasoned justification. For assessment periods before 1 April 1986, packing material and containers used for bottled liquor could be taxed separately from contents where the turnover had in fact been bifurcated and earlier assessments had accepted that treatment. The revisional authority was also bound by judicial discipline to follow the Tribunal's earlier decision in the assessee's own case on identical facts. The impugned revisional order was accordingly set aside and the appellate order restored for the pre-amendment period. en-us Mon, 01 Jan 2001 00:00:00 +0530 Sat, 21 Dec 2013 15:33:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160659 Revisional interference under the Karnataka Sales Tax Act requires correction of material illegality, misapplication of law or miscarriage of justice, and cannot stand where it lacks proper legal basis or reasoned justification. For assessment periods before 1 April 1986, packing material and containers used for bottled liquor could be taxed separately from contents where the turnover had in fact been bifurcated and earlier assessments had accepted that treatment. The revisional authority was also bound by judicial discipline to follow the Tribunal's earlier decision in the assessee's own case on identical facts. The impugned revisional order was accordingly set aside and the appellate order restored for the pre-amendment period. Case-Laws VAT and Sales Tax Mon, 01 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160659