Merger doctrine and limitation under sales tax revision cannot reopen an issue outside the earlier revisional order.

The revisional power under Section 57 of the Bombay Sales Tax Act, 1959 is confined by the statutory three-year limitation in the proviso to clause (a) of sub-section (1). Where an earlier revisional order dealt with a different aspect of assessment and did not cover the exemption issue later sought to be reopened, the doctrine of merger could not extend limitation or justify a notice issued beyond three years from communication of the assessment order. On the admitted facts, the Tribunal's view that no legal perversity existed was upheld, and no question of law arose for reference.

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Issues: Whether any question of law arose from the Tribunal's order concerning the applicability of the principle of merger and limitation under the revisional power.

Analysis: The revisional power under Section 57 of the Bombay Sales Tax Act, 1959 is subject to the limitation prescribed by the proviso to clause (a) of sub-section (1). On the facts found by the Tribunal, the earlier revisional order dealt with a different aspect of assessment and did not include the exemption issue sought to be reopened later. The notice issued beyond three years from communication of the assessment order could not be sustained by invoking merger, since the new matter proposed to be revised had not merged in the earlier revisional order. The Tribunal's view on merger and limitation rested on admitted facts and did not disclose any legal perversity.

Conclusion: No question of law arose for reference, and the application was liable to be rejected.

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