https://www.taxtmi.com/caselaws?id=150687 Revisional power under the sales tax law can include cancellation of an assessment and remand for fresh consideration, but it must be exercised within the scope of revision. The Commissioner could not direct a fresh assessment by the assessing officer where the proper course was to remit the matter to the appellate authority for rehearing and fresh disposal. The revisional authority also could not undertake a roving enquiry to bring alleged escaped turnover to tax, because assessment of escaped turnover belongs to the assessing authority exercising original jurisdiction. The order was modified accordingly, and the revisional direction for fresh assessment was not sustained. en-us Tue, 16 Oct 1973 00:00:00 +0530 Tue, 21 May 2013 14:05:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150687 Revisional power under the sales tax law can include cancellation of an assessment and remand for fresh consideration, but it must be exercised within the scope of revision. The Commissioner could not direct a fresh assessment by the assessing officer where the proper course was to remit the matter to the appellate authority for rehearing and fresh disposal. The revisional authority also could not undertake a roving enquiry to bring alleged escaped turnover to tax, because assessment of escaped turnover belongs to the assessing authority exercising original jurisdiction. The order was modified accordingly, and the revisional direction for fresh assessment was not sustained. Case-Laws VAT and Sales Tax Tue, 16 Oct 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150687