https://www.taxtmi.com/caselaws?id=144117 Pending revision petitions under the unamended sales tax law were statutorily transferred to the Appellate Tribunal and deemed to be appeals under the amending provision. Once transferred, the Tribunal had to hear and decide them as appeals on merits and could not refuse jurisdiction because the original pleadings invoked the Commissioner's suo motu revisional power. The residual revisional power under the amended law was limited to prejudicial orders affecting revenue and did not apply to these matters. The Tribunal's retransmission of the records to the Commissioner was therefore invalid and was set aside. en-us Tue, 05 Jul 1966 00:00:00 +0530 Fri, 19 Apr 2013 17:32:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144117 Pending revision petitions under the unamended sales tax law were statutorily transferred to the Appellate Tribunal and deemed to be appeals under the amending provision. Once transferred, the Tribunal had to hear and decide them as appeals on merits and could not refuse jurisdiction because the original pleadings invoked the Commissioner's suo motu revisional power. The residual revisional power under the amended law was limited to prejudicial orders affecting revenue and did not apply to these matters. The Tribunal's retransmission of the records to the Commissioner was therefore invalid and was set aside. Case-Laws VAT and Sales Tax Tue, 05 Jul 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144117