Revisional jurisdiction under sales tax law is time-bound and cannot reopen Tribunal facts where only legal error is reviewable.

Section 32(2) of the Tamil Nadu General Sales Tax Act allows revision when the appeal period has expired, no appeal or revision is pending, and four years from the assessment order have not lapsed; a timely revision is not defeated because it is decided later, and the absence of an appeal by the assessee does not bar revision. On merits, the Tribunal's factual finding that the transaction fell within section 5(2) of the Central Sales Tax Act could not be reopened in revision, because section 38 confines interference to an erroneous or omitted question of law. The revisional challenge therefore failed and the Tribunal's order stood.

---

---

Issues: Whether the Deputy Commissioner's revisional jurisdiction under section 32 of the Tamil Nadu General Sales Tax Act, 1959 was barred by the four-year limit or by the assessee not having preferred an appeal, and whether the High Court could interfere in revision with the Tribunal's factual conclusion applying section 5(2) of the Central Sales Tax Act.

Analysis: Section 32(2) permits revision when the time for appeal has expired, no appeal or revision is pending, and four years have not expired from the assessment order. A revision application filed within time is not defeated merely because the authority decides it later. The absence of an appeal to the appellate authority does not prevent the assessee from invoking section 32. On the merits, the Tribunal applied the law as declared by the Supreme Court and found on facts that the transaction fell under section 5(2) of the Central Sales Tax Act, so the assessee was not liable under the Tamil Nadu General Sales Tax Act. In revision under section 38, interference is confined to an erroneous decision on a question of law or failure to decide such a question, and the High Court could not reappreciate the Tribunal's factual determination.

Conclusion: The revisional challenge was not maintainable on the grounds urged, and the Tribunal's order stood. The decision was in favour of the assessee and against the Revenue.

Ratio Decidendi: A revision filed within the statutory period is not rendered time-barred because the authority decides it later, and a revisional court under a limited statute cannot interfere with a Tribunal's factual finding merely because a different view on the facts is possible.

---