https://www.taxtmi.com/caselaws?id=145216 Revisional jurisdiction can be exercised only after examining whether the order sought to be revised suffers from illegality, impropriety or procedural irregularity. The character of a contract must be determined from its terms and surrounding circumstances, specifically whether it is for sale of a specified movable article or for work and labour. A revisional order that merely affirms the original assessment without addressing the appellate authority's reasoning does not reflect lawful exercise of that power and cannot stand; the revisional order was therefore unsustainable and was set aside. en-us Wed, 16 Nov 1966 00:00:00 +0530 Tue, 23 Apr 2013 12:30:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=145216 Revisional jurisdiction can be exercised only after examining whether the order sought to be revised suffers from illegality, impropriety or procedural irregularity. The character of a contract must be determined from its terms and surrounding circumstances, specifically whether it is for sale of a specified movable article or for work and labour. A revisional order that merely affirms the original assessment without addressing the appellate authority's reasoning does not reflect lawful exercise of that power and cannot stand; the revisional order was therefore unsustainable and was set aside. Case-Laws VAT and Sales Tax Wed, 16 Nov 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=145216