https://www.taxtmi.com/caselaws?id=161811 A revisional forum confined to the rate of tax could not reopen an unchallenged and final finding that the transaction was a supply contract, not a works contract. Because the Revenue's revision was limited to the tax rate, the Special Tribunal lacked jurisdiction to revisit the concluded issue of taxability as a works contract and exceeded its remit by granting relief on that basis. The order on the works contract question was therefore unsustainable, and the matter was remitted for determination only of the rate of tax. The decision confirms that a finding attaining finality cannot be disturbed in a limited revision. en-us Thu, 24 Oct 2002 00:00:00 +0530 Thu, 06 Feb 2014 18:33:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161811 A revisional forum confined to the rate of tax could not reopen an unchallenged and final finding that the transaction was a supply contract, not a works contract. Because the Revenue's revision was limited to the tax rate, the Special Tribunal lacked jurisdiction to revisit the concluded issue of taxability as a works contract and exceeded its remit by granting relief on that basis. The order on the works contract question was therefore unsustainable, and the matter was remitted for determination only of the rate of tax. The decision confirms that a finding attaining finality cannot be disturbed in a limited revision. Case-Laws VAT and Sales Tax Thu, 24 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161811