https://www.taxtmi.com/caselaws?id=788932 Delay in filing the review petition and civil revision petitions was not condoned because the explanation showed unexplained inactivity, lack of promptness, and no due diligence; the State's status did not by itself justify the delay. Review jurisdiction was confined to an apparent error, new matter, or analogous sufficient reason, so a re-argument on already considered grounds was not entertainable. On the tax issue, denatured spirit was treated as a distinct commodity from ethyl alcohol under the statutory scheme and notifications, so it could not be brought within the entry-tax notification by interpretation. The levy on that basis was held unsustainable. en-us Fri, 05 Dec 2025 00:00:00 +0530 Wed, 01 Apr 2026 10:06:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788932 Delay in filing the review petition and civil revision petitions was not condoned because the explanation showed unexplained inactivity, lack of promptness, and no due diligence; the State's status did not by itself justify the delay. Review jurisdiction was confined to an apparent error, new matter, or analogous sufficient reason, so a re-argument on already considered grounds was not entertainable. On the tax issue, denatured spirit was treated as a distinct commodity from ethyl alcohol under the statutory scheme and notifications, so it could not be brought within the entry-tax notification by interpretation. The levy on that basis was held unsustainable. Case-Laws Indian Laws Fri, 05 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788932