https://www.taxtmi.com/caselaws?id=150549 Under the revisional powers in the Bengal Finance (Sales Tax) Act, 1941 read with the Central Sales Tax Act, 1956, the revisional authority could enhance an assessment even where the revision was filed by the dealer. The Court followed its earlier decision to hold that the Board of Revenue and the Commissioner had such enhancement power in revision, subject to the statutory scheme providing a reasonable opportunity to the dealer. The reference was answered in favour of the Revenue. en-us Wed, 30 May 1973 00:00:00 +0530 Sat, 18 May 2013 15:06:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150549 Under the revisional powers in the Bengal Finance (Sales Tax) Act, 1941 read with the Central Sales Tax Act, 1956, the revisional authority could enhance an assessment even where the revision was filed by the dealer. The Court followed its earlier decision to hold that the Board of Revenue and the Commissioner had such enhancement power in revision, subject to the statutory scheme providing a reasonable opportunity to the dealer. The reference was answered in favour of the Revenue. Case-Laws VAT and Sales Tax Wed, 30 May 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150549