https://www.taxtmi.com/caselaws?id=441554 Revisional power under Section 46(1) of the Himachal Pradesh Value Added Tax Act, 2005 could be exercised suo motu on information received from the department or the assessee, so long as the authority independently chose to act on it; the jurisdictional objection therefore failed. In interpreting the exemption entries for fresh milk, pasteurized milk, separated milk and other exempt milk products, the Court applied the common parlance and commercial understanding test and held that milk cream is a distinct product from milk. As no specific exempt entry covered milk cream, the product did not qualify for tax exemption and was held taxable. The revision consequently failed on merits. en-us Tue, 08 Aug 2023 00:00:00 +0530 Fri, 11 Aug 2023 08:14:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441554 Revisional power under Section 46(1) of the Himachal Pradesh Value Added Tax Act, 2005 could be exercised suo motu on information received from the department or the assessee, so long as the authority independently chose to act on it; the jurisdictional objection therefore failed. In interpreting the exemption entries for fresh milk, pasteurized milk, separated milk and other exempt milk products, the Court applied the common parlance and commercial understanding test and held that milk cream is a distinct product from milk. As no specific exempt entry covered milk cream, the product did not qualify for tax exemption and was held taxable. The revision consequently failed on merits. Case-Laws VAT and Sales Tax Tue, 08 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441554