https://www.taxtmi.com/caselaws?id=769370 The AP HC set aside a revisional order passed six years after the assessment order, holding it was beyond the limitation period under Section 32 of the VAT Act. The court ruled that Supreme Court's COVID-19 limitation extension applied only to litigants approaching courts, not statutory authorities. On classification, the court held that liquid carbon dioxide falls under HSN Heading 2811 and Entry 100(190) of Schedule-IV, attracting 5% tax rate, as carbon dioxide qualifies as an inorganic oxygen compound regardless of its physical form. 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 The AP HC set aside a revisional order passed six years after the assessment order, holding it was beyond the limitation period under Section 32 of the VAT Act. The court ruled that Supreme Court's COVID-19 limitation extension applied only to litigants approaching courts, not statutory authorities. On classification, the court held that liquid carbon dioxide falls under HSN Heading 2811 and Entry 100(190) of Schedule-IV, attracting 5% tax rate, as carbon dioxide qualifies as an inorganic oxygen compound regardless of its physical form. Case-Laws VAT / Sales Tax Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769370