https://www.taxtmi.com/caselaws?id=795159 Revisional proceedings under Section 64 of the Karnataka Value Added Tax Act must be initiated by calling for records within four years and completed by a final order within five years of the order under revision; orders beyond that outer period are barred. Security charges, qualifying transportation expenditure and fuel expenditure may be deducted in determining works-contract taxable turnover where permitted by Rule 3(2) and its Explanation II; revision cannot rest on a mere change of opinion where the original assessment was legally permissible. A taxpayer cannot use suo motu revision to introduce a fresh expenditure claim. Input tax credit issues require fresh adjudication where the taxpayer must be given an opportunity to prove genuine purchases and physical movement of goods. en-us Tue, 07 Jul 2026 00:00:00 +0530 Sat, 18 Jul 2026 08:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795159 Revisional proceedings under Section 64 of the Karnataka Value Added Tax Act must be initiated by calling for records within four years and completed by a final order within five years of the order under revision; orders beyond that outer period are barred. Security charges, qualifying transportation expenditure and fuel expenditure may be deducted in determining works-contract taxable turnover where permitted by Rule 3(2) and its Explanation II; revision cannot rest on a mere change of opinion where the original assessment was legally permissible. A taxpayer cannot use suo motu revision to introduce a fresh expenditure claim. Input tax credit issues require fresh adjudication where the taxpayer must be given an opportunity to prove genuine purchases and physical movement of goods. Case-Laws VAT / Sales Tax Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795159