https://www.taxtmi.com/caselaws?id=148634 Revisional jurisdiction under section 21 of the Mysore Sales Tax Act was treated as a power to correct the assessment and substitute the lawful order, not as a discretionary favour. Because the assessee received only partial relief in revision, it remained a person aggrieved and could appeal under section 22 against the adverse part of the revisional order. The Appellate Tribunal should therefore have entertained the challenge rather than rejecting it for want of an appeal from the original assessment. On the substantive tax issue, the assessee was entitled to exemption on sales of cotton yarn for the entire period from 1 April 1958 to 31 March 1959. en-us Mon, 09 Sep 1968 00:00:00 +0530 Wed, 01 May 2013 14:32:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148634 Revisional jurisdiction under section 21 of the Mysore Sales Tax Act was treated as a power to correct the assessment and substitute the lawful order, not as a discretionary favour. Because the assessee received only partial relief in revision, it remained a person aggrieved and could appeal under section 22 against the adverse part of the revisional order. The Appellate Tribunal should therefore have entertained the challenge rather than rejecting it for want of an appeal from the original assessment. On the substantive tax issue, the assessee was entitled to exemption on sales of cotton yarn for the entire period from 1 April 1958 to 31 March 1959. Case-Laws VAT and Sales Tax Mon, 09 Sep 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148634