https://www.taxtmi.com/caselaws?id=150815 The writ petition failed for assessment year 1970-71 because the dealer had an adequate statutory revisional remedy under section 10 of the U.P. Sales Tax Act and no sufficient reason was shown for bypassing it. The appellate authority under section 9 was held confined to the subject-matter of the dealer's appeal and could not reopen turnover already held exempt by the assessing authority when that turnover was not under appeal. Reopening the exempt turnover would amount to assuming revisional or suo motu power not vested in the appellate forum. The impugned notice for the later assessment years was therefore quashed, while the earlier year was left undisturbed on the ground of alternative remedy. en-us Wed, 11 Dec 1974 00:00:00 +0530 Thu, 23 May 2013 10:59:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150815 The writ petition failed for assessment year 1970-71 because the dealer had an adequate statutory revisional remedy under section 10 of the U.P. Sales Tax Act and no sufficient reason was shown for bypassing it. The appellate authority under section 9 was held confined to the subject-matter of the dealer's appeal and could not reopen turnover already held exempt by the assessing authority when that turnover was not under appeal. Reopening the exempt turnover would amount to assuming revisional or suo motu power not vested in the appellate forum. The impugned notice for the later assessment years was therefore quashed, while the earlier year was left undisturbed on the ground of alternative remedy. Case-Laws VAT and Sales Tax Wed, 11 Dec 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150815