https://www.taxtmi.com/caselaws?id=769370 Pandemic limitation extensions granted by the Supreme Court for litigants were held not to enlarge the statutory time available to a revisional authority under the Andhra Pradesh Value Added Tax Act, so a delayed revisional order was treated as time-barred. On classification, liquid carbon dioxide was found to fall within Entry 100(190) of Schedule IV as an inorganic oxygen compound of a non-metal, because the entry contained no restriction limiting it to gaseous carbon dioxide. A later plea based on purchaser declaration and Note 6, not raised in the original revision, was not accepted. en-us Mon, 21 Apr 2025 00:00:00 +0530 Thu, 24 Apr 2025 09:13:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769370 Pandemic limitation extensions granted by the Supreme Court for litigants were held not to enlarge the statutory time available to a revisional authority under the Andhra Pradesh Value Added Tax Act, so a delayed revisional order was treated as time-barred. On classification, liquid carbon dioxide was found to fall within Entry 100(190) of Schedule IV as an inorganic oxygen compound of a non-metal, because the entry contained no restriction limiting it to gaseous carbon dioxide. A later plea based on purchaser declaration and Note 6, not raised in the original revision, was not accepted. Case-Laws VAT / Sales Tax Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769370