https://www.taxtmi.com/caselaws?id=150490 Section 32 revisional power under the Tamil Nadu General Sales Tax Act is treated as a distinct statutory power with its own limitation in section 32(2)(c); the five-year period in section 16(1)(b) for escaped turnover is not imported into revision, so the revisional challenge is not time-barred. Under the amended section 9 of the Central Sales Tax Act, inter-State sales of cotton after 1 October 1958 remain liable to Central sales tax, and the later validation of earlier assessments supports that position. Prior assessment of some transactions under State sales tax law does not displace Central tax liability, though separate State refund consequences may arise if otherwise available. en-us Tue, 18 Jul 1972 00:00:00 +0530 Fri, 17 May 2013 15:30:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150490 Section 32 revisional power under the Tamil Nadu General Sales Tax Act is treated as a distinct statutory power with its own limitation in section 32(2)(c); the five-year period in section 16(1)(b) for escaped turnover is not imported into revision, so the revisional challenge is not time-barred. Under the amended section 9 of the Central Sales Tax Act, inter-State sales of cotton after 1 October 1958 remain liable to Central sales tax, and the later validation of earlier assessments supports that position. Prior assessment of some transactions under State sales tax law does not displace Central tax liability, though separate State refund consequences may arise if otherwise available. Case-Laws VAT and Sales Tax Tue, 18 Jul 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150490