https://www.taxtmi.com/caselaws?id=162975 Revisional jurisdiction was upheld because the assessment had been left open on remand, and the revisional authority could intervene where the order was erroneous and prejudicial to Revenue. The reasons for revision were found neither arbitrary nor without authority of law. On classification, JCB 3D was held to fall within the earthmover entry, since the relevant heading covered machinery of that kind and the agricultural machinery entry was confined to goods directly used in agricultural operations. Dominant design, function and principal use controlled classification, and incidental agricultural use did not change the taxable character. en-us Thu, 01 Feb 2007 00:00:00 +0530 Wed, 19 Mar 2014 17:17:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162975 Revisional jurisdiction was upheld because the assessment had been left open on remand, and the revisional authority could intervene where the order was erroneous and prejudicial to Revenue. The reasons for revision were found neither arbitrary nor without authority of law. On classification, JCB 3D was held to fall within the earthmover entry, since the relevant heading covered machinery of that kind and the agricultural machinery entry was confined to goods directly used in agricultural operations. Dominant design, function and principal use controlled classification, and incidental agricultural use did not change the taxable character. Case-Laws VAT and Sales Tax Thu, 01 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162975