https://www.taxtmi.com/caselaws?id=796360 Revisional jurisdiction cannot reopen a concluded assessment merely because the authority prefers a different applicable determination order; where the appellate authority considered the relevant exemption notifications and its order attained finality, such revision is an impermissible change of opinion. The analysis further states that processed and quality-tested certified seeds developed under a supervised research and development programme for farmers' sowing qualify for exemption where they are non-imported and intended for sowing. On these stated grounds, the Tribunal's deletion of additional tax, interest and penalty was sustained. en-us Wed, 29 Jul 2026 00:00:00 +0530 Wed, 05 Aug 2026 08:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796360 Revisional jurisdiction cannot reopen a concluded assessment merely because the authority prefers a different applicable determination order; where the appellate authority considered the relevant exemption notifications and its order attained finality, such revision is an impermissible change of opinion. The analysis further states that processed and quality-tested certified seeds developed under a supervised research and development programme for farmers' sowing qualify for exemption where they are non-imported and intended for sowing. On these stated grounds, the Tribunal's deletion of additional tax, interest and penalty was sustained. Case-Laws VAT / Sales Tax Wed, 29 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796360