https://www.taxtmi.com/caselaws?id=164072 A revisional authority under section 55 of the Tamil Nadu General Sales Tax Act, 1959 cannot reject a revision merely by treating a request for correct product classification as an impermissible attempt to alter the tax rate. Where the real dispute concerns whether goods are properly classified as an adhesive or a lubricant, the authority must examine that issue on merits. The rejection orders were therefore set aside, and the revision applications were remitted for fresh consideration. Interim protection against coercive recovery continued until the revisions were disposed of. en-us Mon, 20 Apr 2009 00:00:00 +0530 Thu, 17 Apr 2014 13:10:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164072 A revisional authority under section 55 of the Tamil Nadu General Sales Tax Act, 1959 cannot reject a revision merely by treating a request for correct product classification as an impermissible attempt to alter the tax rate. Where the real dispute concerns whether goods are properly classified as an adhesive or a lubricant, the authority must examine that issue on merits. The rejection orders were therefore set aside, and the revision applications were remitted for fresh consideration. Interim protection against coercive recovery continued until the revisions were disposed of. Case-Laws VAT and Sales Tax Mon, 20 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164072