https://www.taxtmi.com/caselaws?id=163444 After amendment, suo motu revision under section 35(1) of the Kerala General Sales Tax Act is confined to orders prejudicial to the Revenue and cannot be used by an assessee to seek refund of tax already admitted and paid; the proper remedy for such relief is appeal, not a belated revisional request. The note also states that the exemption for books, journals, magazines and weeklies in the Third Schedule does not extend to composition books, which are treated as ordinary note books rather than published reading material. On that basis, the claimed exemption was unavailable on merits. en-us Mon, 08 Nov 2004 00:00:00 +0530 Wed, 02 Apr 2014 16:27:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163444 After amendment, suo motu revision under section 35(1) of the Kerala General Sales Tax Act is confined to orders prejudicial to the Revenue and cannot be used by an assessee to seek refund of tax already admitted and paid; the proper remedy for such relief is appeal, not a belated revisional request. The note also states that the exemption for books, journals, magazines and weeklies in the Third Schedule does not extend to composition books, which are treated as ordinary note books rather than published reading material. On that basis, the claimed exemption was unavailable on merits. Case-Laws VAT and Sales Tax Mon, 08 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163444