https://www.taxtmi.com/caselaws?id=148370 Revisional jurisdiction under the U.P. Sales Tax Act is confined to examining the legality or propriety of the impugned order on the existing record, unlike appellate power, and does not include an express power to admit fresh evidence except for limited procedural aids to clarify that record. The text also states that revision cannot be used to reopen escaped turnover matters after the reassessment period has expired or to bypass the limitation scheme under section 21. On that reasoning, fresh evidence was excluded and the reference was answered against the department. en-us Fri, 19 May 1967 00:00:00 +0530 Fri, 26 Apr 2013 12:12:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148370 Revisional jurisdiction under the U.P. Sales Tax Act is confined to examining the legality or propriety of the impugned order on the existing record, unlike appellate power, and does not include an express power to admit fresh evidence except for limited procedural aids to clarify that record. The text also states that revision cannot be used to reopen escaped turnover matters after the reassessment period has expired or to bypass the limitation scheme under section 21. On that reasoning, fresh evidence was excluded and the reference was answered against the department. Case-Laws VAT and Sales Tax Fri, 19 May 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148370