https://www.taxtmi.com/caselaws?id=371582 Revisional proceedings under the repealed KVAT Act were preserved by the saving clause, so a suo motu revision initiated under section 94(7) was not invalid merely because the department had moved to the GST regime or the notice described the officer as Commissioner of State Taxes. The court treated the description as a bona fide error and upheld the authority's continuing power. On classification, plastic containers, trays and bowls were held not to fall within Entry 174 of the Third Schedule merely by implication from exclusions in other entries; as they did not squarely match the concessional entry, they were taxable under the residuary entry at the higher rate. en-us Thu, 30 Aug 2018 00:00:00 +0530 Fri, 07 Dec 2018 07:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371582 Revisional proceedings under the repealed KVAT Act were preserved by the saving clause, so a suo motu revision initiated under section 94(7) was not invalid merely because the department had moved to the GST regime or the notice described the officer as Commissioner of State Taxes. The court treated the description as a bona fide error and upheld the authority's continuing power. On classification, plastic containers, trays and bowls were held not to fall within Entry 174 of the Third Schedule merely by implication from exclusions in other entries; as they did not squarely match the concessional entry, they were taxable under the residuary entry at the higher rate. Case-Laws VAT and Sales Tax Thu, 30 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371582