https://www.taxtmi.com/caselaws?id=330863 An expressly conferred revisional power under the Act extended to advance ruling orders, so the Commissioner could revise the Authority's decision. On classification, Entry 3 of the Third Schedule had to be read as a whole in common parlance, covering processed fruit and vegetable products in liquid, semi-liquid, paste, squash, drink or juice form. Applying that construction, the liquid mango juice product was covered by the entry, while the concentrated powder products were not. The appeal was therefore only partly allowed, with revision jurisdiction upheld and the classification modified accordingly. en-us Wed, 27 Apr 2016 00:00:00 +0530 Sat, 06 Aug 2016 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330863 An expressly conferred revisional power under the Act extended to advance ruling orders, so the Commissioner could revise the Authority's decision. On classification, Entry 3 of the Third Schedule had to be read as a whole in common parlance, covering processed fruit and vegetable products in liquid, semi-liquid, paste, squash, drink or juice form. Applying that construction, the liquid mango juice product was covered by the entry, while the concentrated powder products were not. The appeal was therefore only partly allowed, with revision jurisdiction upheld and the classification modified accordingly. Case-Laws VAT and Sales Tax Wed, 27 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330863