https://www.taxtmi.com/caselaws?id=150599 Appellate power was held distinct from review under the Bihar Sales Tax Act, 1959, and revisional jurisdiction attached only to an order passed in appeal. Where review was allowed and the appellate order was substituted, revision could lie against the fresh order; however, where the review application was dismissed, the order remained one made purely under the review provision and could not be treated as an appellate order in substance or effect. On that construction, no revision lay to the Tribunal against refusal of review, and the revision was incompetent. en-us Thu, 31 Jan 1974 00:00:00 +0530 Mon, 20 May 2013 12:39:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150599 Appellate power was held distinct from review under the Bihar Sales Tax Act, 1959, and revisional jurisdiction attached only to an order passed in appeal. Where review was allowed and the appellate order was substituted, revision could lie against the fresh order; however, where the review application was dismissed, the order remained one made purely under the review provision and could not be treated as an appellate order in substance or effect. On that construction, no revision lay to the Tribunal against refusal of review, and the revision was incompetent. Case-Laws VAT and Sales Tax Thu, 31 Jan 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150599