Section 76. Review

76. Review. —Subject to such rules as may be made by the State Government under this Act, any authority appointed under section 10 or the Tribunal may review any order passed by it, if such review is, in the opinion of the said authority or the Tribunal, as the case may be, necessary on account of a mistake which is apparent from the record: Provided that no such review, if it has the effect of enhancing the tax, interest or penalty or of reducing a refund shall be made unless the said authority or the Tribunal, as the case may be, has given the dealer, or the person concerned a reasonable opportunity of being heard. 76. Starch. 77. Tamarind. 78. Tractors, harvesters, their implements and spare parts. |Serial|Goods| |---|---| |Number|| |79.|Transmission wires and towers.| |80.|Turmeric.| |81.|Vanaspati.| |82.|Vegetable oil.| |83.|Water when sold in sealed container.| |84.|Writing instruments.| |85.|Renewable energy devices and spare parts such as flat solar collectors, concentrating and| ||pipe type solar collectors, solar water heaters and systems, air/gas/fluid heating systems,| ||solar crop dealers and systems, solar stills and declination systems, solar pumps based on| ||solar thermal and solar photovoltaic conversion, solar power generating systems, solar| ||photovoltaic nodules and panels for water pumping and other applications, wind mills and| ||any specially designed devices on wind mills, any special devices including electric| ||generators and pumps running on wind energy, bio-gas plants and bio-gas engines and| ||bio-gas fires, agricultural and municipal water conversion devices producing energy,| ||equipment for utilising geothermal energy, portable varieties of improved solar chullah, solar| ||refrigeration, solar cold storage and solar air conditioning systems, electricity operated| ||vehicles including battery powered or fuel cell powered vehicles.| ||PARTII| |1.|Word processing machines and electronic typewriters.| |2.|Electronic calculators.| |3.|Computer systems and peripherals, electronic diaries.| |4.|Parts and accessories of goods specified at serial numbers 1, 2, 3 above.| |5.|DC Micrometers/stepper motors of an output not exceeding 37.5 watts.| |6.|Parts of goods specified at serial number 5 above.| |7.|Uninterrupted Power Supplies and their parts.| |8.|Permanent magnets and articles intended to become permanent magnets (Ferrites).| |9.|Electrical apparatus for line telephony or line telegraphy, including line telephone sets with| ||cordless handsets and telecommunication apparatus for carries-current line systems or for| ||digital line systems; Videophones.| |10.|Microphones, Multimedia speakers, headphones, earphones and combined microphone/| ||speaker sets and their parts.| |11.|Telephone answering machines.| |12.|Parts of telephone answering machines.| |13.|Prepared unrecorded media for sound recording or similar recording of other phenomena.| |14.|Information Technology software on any media.| |15.|Transmission apparatus other than apparatus for radio broadcasting or TV broadcasting,| ||transmission apparatus incorporating reception apparatus, digital still image video cameras.| |16.|Radio communication receivers, Radio pagers.| |Serial|Goods| |---|---| |Number|| |17.|(i) Aerials, antennas and their parts.| - (ii) Parts of goods specified at serial number 14 and 15 above. - 18. LCD Panels, LED Panels and parts thereof.