https://www.taxtmi.com/caselaws?id=128915 A revisional power under section 21 of the East Punjab General Sales Tax Act was treated as distinct from reassessment under section 11-A, so the three-year limitation attached to reassessment did not control revision. The Commissioner could therefore revise earlier orders on legality or propriety. The document also states that, after the amendment to section 9 of the Central Sales Tax Act, jurisdiction to levy and collect tax on inter-State sales lay with the State from which the movement of goods commenced, not with Punjab merely because title documents were transferred there. On that basis, the Punjab notices were liable to be quashed. en-us Thu, 16 Jul 1964 00:00:00 +0530 Mon, 15 Apr 2013 10:25:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128915 A revisional power under section 21 of the East Punjab General Sales Tax Act was treated as distinct from reassessment under section 11-A, so the three-year limitation attached to reassessment did not control revision. The Commissioner could therefore revise earlier orders on legality or propriety. The document also states that, after the amendment to section 9 of the Central Sales Tax Act, jurisdiction to levy and collect tax on inter-State sales lay with the State from which the movement of goods commenced, not with Punjab merely because title documents were transferred there. On that basis, the Punjab notices were liable to be quashed. Case-Laws VAT and Sales Tax Thu, 16 Jul 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128915