https://www.taxtmi.com/caselaws?id=163444 Suo motu revision under section 35(1) of the Kerala General Sales Tax Act, after its amendment, is confined to correcting orders prejudicial to Revenue and cannot be invoked by an assessee to obtain refund of admitted tax already paid. An appeal is the appropriate remedy, and revision cannot be used to bypass the appeal limitation period. Composition books are treated as note books rather than published reading material; consequently, they do not qualify for the Third Schedule exemption applicable to books, journals, magazines and weeklies. The revision request and claimed exemption therefore fail. 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 Suo motu revision under section 35(1) of the Kerala General Sales Tax Act, after its amendment, is confined to correcting orders prejudicial to Revenue and cannot be invoked by an assessee to obtain refund of admitted tax already paid. An appeal is the appropriate remedy, and revision cannot be used to bypass the appeal limitation period. Composition books are treated as note books rather than published reading material; consequently, they do not qualify for the Third Schedule exemption applicable to books, journals, magazines and weeklies. The revision request and claimed exemption therefore fail. Case-Laws VAT and Sales Tax Mon, 08 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163444