https://www.taxtmi.com/caselaws?id=150784 Revisional jurisdiction restoring the original sales tax assessment after setting aside appellate relief was treated as a valid revision, not a reassessment or fresh assessment, because the revisional authority made no new turnover determination. The commentary also notes that deductions under section 8A of the Central Sales Tax Act were treated as corresponding to the earlier rule-based deduction framework, so entitlement to deduction remained a factual matter for the assessing authority. On that basis, the Tribunal's direction for redetermination was not seen as requiring interference in revision, and no remand was warranted on the facts discussed. en-us Thu, 20 Feb 1975 00:00:00 +0530 Wed, 22 May 2013 16:40:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150784 Revisional jurisdiction restoring the original sales tax assessment after setting aside appellate relief was treated as a valid revision, not a reassessment or fresh assessment, because the revisional authority made no new turnover determination. The commentary also notes that deductions under section 8A of the Central Sales Tax Act were treated as corresponding to the earlier rule-based deduction framework, so entitlement to deduction remained a factual matter for the assessing authority. On that basis, the Tribunal's direction for redetermination was not seen as requiring interference in revision, and no remand was warranted on the facts discussed. Case-Laws VAT and Sales Tax Thu, 20 Feb 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150784