https://www.taxtmi.com/caselaws?id=104600 Section 32(2) of the Tamil Nadu General Sales Tax Act allows revision when the appeal period has expired, no appeal or revision is pending, and four years from the assessment order have not lapsed; a timely revision is not defeated because it is decided later, and the absence of an appeal by the assessee does not bar revision. On merits, the Tribunal's factual finding that the transaction fell within section 5(2) of the Central Sales Tax Act could not be reopened in revision, because section 38 confines interference to an erroneous or omitted question of law. The revisional challenge therefore failed and the Tribunal's order stood. en-us Wed, 03 Feb 1999 00:00:00 +0530 Tue, 17 Sep 2013 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104600 Section 32(2) of the Tamil Nadu General Sales Tax Act allows revision when the appeal period has expired, no appeal or revision is pending, and four years from the assessment order have not lapsed; a timely revision is not defeated because it is decided later, and the absence of an appeal by the assessee does not bar revision. On merits, the Tribunal's factual finding that the transaction fell within section 5(2) of the Central Sales Tax Act could not be reopened in revision, because section 38 confines interference to an erroneous or omitted question of law. The revisional challenge therefore failed and the Tribunal's order stood. Case-Laws VAT and Sales Tax Wed, 03 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104600