Revisional jurisdiction cannot reopen a completed sales tax assessment on already considered material merely due to later income-tax disclosure.

Revisional jurisdiction under section 35(2A) of the Kerala General Sales Tax Act cannot be used to reopen a completed assessment where the alleged suppression was already examined in the original assessment and appeal. The department's reliance on disclosure of additional income in income-tax proceedings did not supply an independent basis for revision because the same inspection material had already been considered earlier. Revisional power requires both an erroneous order and prejudice to revenue; it is not enough that the revisional authority takes a different view or perceives revenue loss. On these facts, the statutory conditions for revision were not met and the revisional order was held invalid.

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Issues: Whether the Deputy Commissioner could validly invoke revisional jurisdiction under section 35(2A) of the Kerala General Sales Tax Act, 1963 to reopen the completed assessment on the basis of the assessee's disclosure in income-tax proceedings, when the alleged suppression had already been considered in the original assessment and appellate proceedings.

Analysis: The turnover suppression alleged by the department was founded on the inspection conducted on 28 November 1992, and that very aspect had already been examined while completing the assessment and in appeal. The subsequent disclosure of additional income in income-tax proceedings did not furnish an independent basis to reopen the sales tax assessment, because the material relied on was already available and had been considered earlier. Revisional power could not be exercised merely because the Commissioner took a different view or because there was a perceived loss of revenue; the order sought to be revised had to be both erroneous and prejudicial to the interests of revenue. On the facts, the prerequisites for revision were not satisfied.

Conclusion: The revisional order was invalid and the assessee succeeded.

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