https://www.taxtmi.com/caselaws?id=413933 A statutory clarification under the Karnataka Sales Tax Act could not be challenged in revision where the Act provided a separate appellate remedy to the High Court, and failure to use that remedy left the clarification final. The revisional authority also proceeded independently on the assessment being erroneous and prejudicial to revenue, so the challenge was not available in revision. The document further states that the taxability of canteen supplies of food and drinks had already been conclusively decided in earlier proceedings, with only a limited remand on a different exemption issue. That concluded finding could not be reopened in a later appeal, and the revision failed because no substantial question of law arose. en-us Fri, 17 Sep 2021 00:00:00 +0530 Mon, 25 Oct 2021 09:17:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413933 A statutory clarification under the Karnataka Sales Tax Act could not be challenged in revision where the Act provided a separate appellate remedy to the High Court, and failure to use that remedy left the clarification final. The revisional authority also proceeded independently on the assessment being erroneous and prejudicial to revenue, so the challenge was not available in revision. The document further states that the taxability of canteen supplies of food and drinks had already been conclusively decided in earlier proceedings, with only a limited remand on a different exemption issue. That concluded finding could not be reopened in a later appeal, and the revision failed because no substantial question of law arose. Case-Laws VAT and Sales Tax Fri, 17 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413933