https://www.taxtmi.com/caselaws?id=128848 Section 34 of the Madras General Sales Tax Act requires revision within four years from the order actually sought to be revised; where the appellate order does not deal with the disputed turnover, the doctrine of merger does not extend limitation, so the original assessment order remains the starting point and the revision is time-barred. The disputed snuff sales, despatched by V.P.P. against payment on delivery of documents, were completed at the place of delivery outside Madras. Article 286 barred Madras from taxing sales taking place outside the State, and the Sales Tax Laws Validation Act, 1956 did not enlarge that taxing power. The revisional order was therefore unsustainable on limitation and taxability. en-us Wed, 01 May 1963 00:00:00 +0530 Fri, 12 Apr 2013 12:22:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128848 Section 34 of the Madras General Sales Tax Act requires revision within four years from the order actually sought to be revised; where the appellate order does not deal with the disputed turnover, the doctrine of merger does not extend limitation, so the original assessment order remains the starting point and the revision is time-barred. The disputed snuff sales, despatched by V.P.P. against payment on delivery of documents, were completed at the place of delivery outside Madras. Article 286 barred Madras from taxing sales taking place outside the State, and the Sales Tax Laws Validation Act, 1956 did not enlarge that taxing power. The revisional order was therefore unsustainable on limitation and taxability. Case-Laws VAT and Sales Tax Wed, 01 May 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128848