https://www.taxtmi.com/caselaws?id=258153 Section 63(8) review jurisdiction is available where material facts were not placed before the Tribunal in the original appeal, and the review remained within the statutory framework because relevant facts about purchase, input tax treatment and subsequent dealing with the cars emerged only at review. A car purchased new from the manufacturer does not become a "used car" merely because it is employed for demonstration before sale. The concessional notification for used cars therefore applies only to transactions involving purchase and sale of used cars, and not to demo cars acquired as new vehicles. The revision petitions failed and the restored tax demand on sale of demo cars was upheld. en-us Thu, 25 Sep 2014 00:00:00 +0530 Sat, 14 May 2016 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258153 Section 63(8) review jurisdiction is available where material facts were not placed before the Tribunal in the original appeal, and the review remained within the statutory framework because relevant facts about purchase, input tax treatment and subsequent dealing with the cars emerged only at review. A car purchased new from the manufacturer does not become a "used car" merely because it is employed for demonstration before sale. The concessional notification for used cars therefore applies only to transactions involving purchase and sale of used cars, and not to demo cars acquired as new vehicles. The revision petitions failed and the restored tax demand on sale of demo cars was upheld. Case-Laws VAT and Sales Tax Thu, 25 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258153