https://www.taxtmi.com/caselaws?id=128579 The revisional power under section 12 was limited to scrutiny of the assessment record, and reassessment could not be sustained on material outside that record or on assumptions not supported by it. The Kerala High Court noted that the revisional authority relied on a later tribunal view treating wholesale dealers as commission agents, even though that material was not part of the original assessment record. Retrospective validation by the amending Act cured the objection based on absence of notification, but it did not authorise revision on extraneous material. The revisional orders were therefore held unsustainable. en-us Wed, 13 Mar 1963 00:00:00 +0530 Mon, 08 Apr 2013 16:26:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128579 The revisional power under section 12 was limited to scrutiny of the assessment record, and reassessment could not be sustained on material outside that record or on assumptions not supported by it. The Kerala High Court noted that the revisional authority relied on a later tribunal view treating wholesale dealers as commission agents, even though that material was not part of the original assessment record. Retrospective validation by the amending Act cured the objection based on absence of notification, but it did not authorise revision on extraneous material. The revisional orders were therefore held unsustainable. Case-Laws VAT and Sales Tax Wed, 13 Mar 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128579