https://www.taxtmi.com/caselaws?id=253701 A jurisdictional objection to reassessment was rejected because the statutory bar on territorial or pecuniary jurisdiction objections applied when the issue was not raised before the prescribed authority at the first opportunity. Artificial flower petals made from textile material were treated as falling within the inclusive Third Schedule entry for clothing accessories and related made-up textile articles, so they attracted tax at four per cent rather than the general rate. The revisional order was therefore unsustainable and the dealer's classification was restored. en-us Mon, 11 Jun 2012 00:00:00 +0530 Mon, 01 Dec 2014 16:59:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253701 A jurisdictional objection to reassessment was rejected because the statutory bar on territorial or pecuniary jurisdiction objections applied when the issue was not raised before the prescribed authority at the first opportunity. Artificial flower petals made from textile material were treated as falling within the inclusive Third Schedule entry for clothing accessories and related made-up textile articles, so they attracted tax at four per cent rather than the general rate. The revisional order was therefore unsustainable and the dealer's classification was restored. Case-Laws VAT and Sales Tax Mon, 11 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253701