https://www.taxtmi.com/caselaws?id=150510 Section 34 of the Tamil Nadu General Sales Tax Act permits revision of an Appellate Assistant Commissioner's order passed under section 31(3), including an order of remand. The fact that the order is discretionary or directs further hearing does not remove it from revisional scrutiny. Revisional interference was also upheld because the assessee still had an effective opportunity to contest the seized account books, slips, notice, and revised assessments before the appellate authority. A remand that preserves a fresh hearing on merits does not warrant restoration merely on a complaint of want of opportunity. en-us Mon, 24 Jul 1972 00:00:00 +0530 Fri, 17 May 2013 17:52:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150510 Section 34 of the Tamil Nadu General Sales Tax Act permits revision of an Appellate Assistant Commissioner's order passed under section 31(3), including an order of remand. The fact that the order is discretionary or directs further hearing does not remove it from revisional scrutiny. Revisional interference was also upheld because the assessee still had an effective opportunity to contest the seized account books, slips, notice, and revised assessments before the appellate authority. A remand that preserves a fresh hearing on merits does not warrant restoration merely on a complaint of want of opportunity. Case-Laws VAT and Sales Tax Mon, 24 Jul 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150510