https://www.taxtmi.com/caselaws?id=99964 Section 12(2) revision under the Madras General Sales Tax Act was analysed as limited to the legality, propriety and regularity of the subordinate order on the existing record, so it could not be turned into a fresh assessment on merits. Rule 14-A was considered valid because it operated as a procedural aid within the scheme of the Act and did not itself enlarge revisional jurisdiction, though it could not authorise a general reassessment beyond the statute. On that basis, the High Court's premise that the rule was ultra vires was found unsustainable, and the matter required reconsideration of the Deputy Commissioner's order according to law. A dissent took the opposite view on the scope of revision and the validity of the rule. en-us Mon, 05 Oct 1964 00:00:00 +0530 Tue, 06 Sep 2016 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99964 Section 12(2) revision under the Madras General Sales Tax Act was analysed as limited to the legality, propriety and regularity of the subordinate order on the existing record, so it could not be turned into a fresh assessment on merits. Rule 14-A was considered valid because it operated as a procedural aid within the scheme of the Act and did not itself enlarge revisional jurisdiction, though it could not authorise a general reassessment beyond the statute. On that basis, the High Court's premise that the rule was ultra vires was found unsustainable, and the matter required reconsideration of the Deputy Commissioner's order according to law. A dissent took the opposite view on the scope of revision and the validity of the rule. Case-Laws VAT and Sales Tax Mon, 05 Oct 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99964