https://www.taxtmi.com/caselaws?id=163570 The amended revisional power allowed the Commissioner to direct further factual enquiry and remand an appellate order where it was prejudicial to revenue, so the remand was valid. Section 20(2A) did not bar the revision because the order did not reopen an earlier Tribunal ruling on the same legal question; it only sought verification of the factual nature of the packing material. Mono-cartons used for bottled liquor were treated as primary packing and, on verification, were liable at the same rate as the contents, while secondary packing material was taxable separately under entry 19 of the First Schedule. en-us Mon, 21 Jul 2008 00:00:00 +0530 Wed, 03 Dec 2014 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163570 The amended revisional power allowed the Commissioner to direct further factual enquiry and remand an appellate order where it was prejudicial to revenue, so the remand was valid. Section 20(2A) did not bar the revision because the order did not reopen an earlier Tribunal ruling on the same legal question; it only sought verification of the factual nature of the packing material. Mono-cartons used for bottled liquor were treated as primary packing and, on verification, were liable at the same rate as the contents, while secondary packing material was taxable separately under entry 19 of the First Schedule. Case-Laws VAT and Sales Tax Mon, 21 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163570