https://www.taxtmi.com/caselaws?id=149849 Revisional power under section 21(2) of the Mysore Sales Tax Act, 1957 is confined to examining the legality or propriety of an assessment order on the basis of the assessment record. The authority may seek expert assistance on factual matters such as commodity classification, but it cannot substitute an external opinion for its own satisfaction or use extraneous material as the foundation for revision. The text treats the coriander classification issue as a mixed question of fact and law, yet holds that this did not justify revision based solely on the impugned expert letter. Revision notices unsupported by independent satisfaction from the record were therefore without legal basis and liable to be quashed. en-us Thu, 09 Jul 1970 00:00:00 +0530 Sat, 04 May 2013 14:13:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149849 Revisional power under section 21(2) of the Mysore Sales Tax Act, 1957 is confined to examining the legality or propriety of an assessment order on the basis of the assessment record. The authority may seek expert assistance on factual matters such as commodity classification, but it cannot substitute an external opinion for its own satisfaction or use extraneous material as the foundation for revision. The text treats the coriander classification issue as a mixed question of fact and law, yet holds that this did not justify revision based solely on the impugned expert letter. Revision notices unsupported by independent satisfaction from the record were therefore without legal basis and liable to be quashed. Case-Laws VAT and Sales Tax Thu, 09 Jul 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149849