https://www.taxtmi.com/caselaws?id=101183 The Deputy Commissioner's suo motu revisional power under section 32 of the Madras General Sales Tax Act, 1959 was held wide enough to correct illegality or impropriety in an assessment order in favour of either the revenue or the assessee, subject to the statutory limits. However, the authority was not bound to revise the assessment to grant exemption for turnover said to relate to works contracts where no such claim had been raised in the assessment proceedings and the assessee had treated the turnover as taxable. The refusal to grant exemption was therefore upheld. en-us Wed, 24 Mar 1976 00:00:00 +0530 Mon, 16 Sep 2013 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101183 The Deputy Commissioner's suo motu revisional power under section 32 of the Madras General Sales Tax Act, 1959 was held wide enough to correct illegality or impropriety in an assessment order in favour of either the revenue or the assessee, subject to the statutory limits. However, the authority was not bound to revise the assessment to grant exemption for turnover said to relate to works contracts where no such claim had been raised in the assessment proceedings and the assessee had treated the turnover as taxable. The refusal to grant exemption was therefore upheld. Case-Laws VAT and Sales Tax Wed, 24 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101183