https://www.taxtmi.com/caselaws?id=105192 The revisional power under section 40 of the Haryana General Sales Tax Act, 1973 read with section 9(2) of the Central Sales Tax Act, 1956 permits the Commissioner to call for the record of an assessment and examine its legality or propriety. The provision is not restricted merely because the original assessment followed the law as then understood, or because revision is triggered by a later judicial view on the correct tax rate. A notice issued on that statutory basis is valid if it discloses the ground for action and satisfies the conditions precedent. On that reasoning, the revisional authority had jurisdiction to issue notice on the tax treatment of surgical cotton. en-us Wed, 29 Mar 2000 00:00:00 +0530 Fri, 30 Aug 2013 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105192 The revisional power under section 40 of the Haryana General Sales Tax Act, 1973 read with section 9(2) of the Central Sales Tax Act, 1956 permits the Commissioner to call for the record of an assessment and examine its legality or propriety. The provision is not restricted merely because the original assessment followed the law as then understood, or because revision is triggered by a later judicial view on the correct tax rate. A notice issued on that statutory basis is valid if it discloses the ground for action and satisfies the conditions precedent. On that reasoning, the revisional authority had jurisdiction to issue notice on the tax treatment of surgical cotton. Case-Laws VAT and Sales Tax Wed, 29 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105192