https://www.taxtmi.com/caselaws?id=150270 An order passed under rule 5(9) read with section 55(3) was treated as an assessment order under section 12, so an appeal lay under section 31 against revised turnover and enhanced tax or penalty. The court rejected the plea that the appeal against the revised order could be treated as an appeal against the original assessment, because the challenge was confined to a specific revised turnover item and not the whole assessment. It also held that no sufficient cause was shown to excuse the delay in filing an appeal against the original order. The revision petition was dismissed with costs. en-us Thu, 03 Feb 1972 00:00:00 +0530 Sat, 11 May 2013 10:06:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150270 An order passed under rule 5(9) read with section 55(3) was treated as an assessment order under section 12, so an appeal lay under section 31 against revised turnover and enhanced tax or penalty. The court rejected the plea that the appeal against the revised order could be treated as an appeal against the original assessment, because the challenge was confined to a specific revised turnover item and not the whole assessment. It also held that no sufficient cause was shown to excuse the delay in filing an appeal against the original order. The revision petition was dismissed with costs. Case-Laws VAT and Sales Tax Thu, 03 Feb 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150270