https://www.taxtmi.com/caselaws?id=150673 Revisional jurisdiction under section 10(3) of the U.P. Sales Tax Act is not ousted merely because a final assessment is later made after a provisional assessment. A provisional assessment and a final assessment operate in different fields, and the revising authority may still examine the legality or propriety of the provisional order and grant relief where practical consequences remain. The power is discretionary, so the authority may decline interference if no effective relief can be given, but the later final assessment does not by itself eliminate jurisdiction. The revisional authority therefore retains competence to decide the revision. en-us Tue, 30 Apr 1974 00:00:00 +0530 Tue, 21 May 2013 11:53:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150673 Revisional jurisdiction under section 10(3) of the U.P. Sales Tax Act is not ousted merely because a final assessment is later made after a provisional assessment. A provisional assessment and a final assessment operate in different fields, and the revising authority may still examine the legality or propriety of the provisional order and grant relief where practical consequences remain. The power is discretionary, so the authority may decline interference if no effective relief can be given, but the later final assessment does not by itself eliminate jurisdiction. The revisional authority therefore retains competence to decide the revision. Case-Laws VAT and Sales Tax Tue, 30 Apr 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150673