https://www.taxtmi.com/caselaws?id=779460 Suo motu revision under Section 56 of the Kerala VAT Act was upheld where the challenged assessment was a fresh consequential order passed after remand and therefore distinct from the original assessment, so the embargo on revising an earlier appealed order did not apply. Classification under the HSN-based schedule entry was also sustained because the assessee did not furnish the necessary product particulars or supporting HSN code to displace the revenue's classification. The clarificatory order under Section 94, however, was held to operate only prospectively, as retrospective application would prejudice the assessee's statutory right to collect tax from purchasers; on that ground, the revisional and affirming orders were set aside. en-us Tue, 23 Sep 2025 00:00:00 +0530 Tue, 07 Oct 2025 08:30:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779460 Suo motu revision under Section 56 of the Kerala VAT Act was upheld where the challenged assessment was a fresh consequential order passed after remand and therefore distinct from the original assessment, so the embargo on revising an earlier appealed order did not apply. Classification under the HSN-based schedule entry was also sustained because the assessee did not furnish the necessary product particulars or supporting HSN code to displace the revenue's classification. The clarificatory order under Section 94, however, was held to operate only prospectively, as retrospective application would prejudice the assessee's statutory right to collect tax from purchasers; on that ground, the revisional and affirming orders were set aside. Case-Laws VAT / Sales Tax Tue, 23 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779460