https://www.taxtmi.com/caselaws?id=100724 Section 15(1) of the Travancore-Cochin General Sales Tax Act governed revision of an assessment order where the issue was the legality, propriety or regularity of the exemption granted on auction sales. The dispute was not one of escaped turnover, but of whether the exemption under the commission licence had been correctly allowed; accordingly, the applicable limitation was the four-year period in section 15, measured from communication of the assessment order. The three-year limitation in rule 33 applied only to escaped turnover matters and did not control this revision. The revisional power was therefore validly exercised under section 15(1). en-us Tue, 29 Jul 1969 00:00:00 +0530 Wed, 18 Sep 2013 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100724 Section 15(1) of the Travancore-Cochin General Sales Tax Act governed revision of an assessment order where the issue was the legality, propriety or regularity of the exemption granted on auction sales. The dispute was not one of escaped turnover, but of whether the exemption under the commission licence had been correctly allowed; accordingly, the applicable limitation was the four-year period in section 15, measured from communication of the assessment order. The three-year limitation in rule 33 applied only to escaped turnover matters and did not control this revision. The revisional power was therefore validly exercised under section 15(1). Case-Laws VAT and Sales Tax Tue, 29 Jul 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100724