https://www.taxtmi.com/caselaws?id=257015 Revisional jurisdiction under section 57 of the Bombay Sales Tax Act, 1959 was held to remain available even though an appeal on other assessment issues was pending, because the revision concerned a distinct question and there was no overlap with the appellate proceedings. On exemption, brass sheets were found outside the incentive certificate and notification entry under section 41, since the benefit had to be confined to the goods specifically described and could not be expanded merely because brass is an alloy of copper. Both questions were answered against the assessee. en-us Thu, 26 Feb 2015 00:00:00 +0530 Sat, 24 Oct 2015 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257015 Revisional jurisdiction under section 57 of the Bombay Sales Tax Act, 1959 was held to remain available even though an appeal on other assessment issues was pending, because the revision concerned a distinct question and there was no overlap with the appellate proceedings. On exemption, brass sheets were found outside the incentive certificate and notification entry under section 41, since the benefit had to be confined to the goods specifically described and could not be expanded merely because brass is an alloy of copper. Both questions were answered against the assessee. Case-Laws VAT and Sales Tax Thu, 26 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257015