https://www.taxtmi.com/caselaws?id=151170 A revising authority could not reopen a turnover issue in a later departmental revision where the same question had already been finally adjudicated between the parties in the assessee's earlier revision. Although the statutory scheme allowed both the Commissioner and an aggrieved person to file revisions within limitation, the prior disposal of one revision did not extinguish the other party's timely revision right, and merger could not defeat it. However, once the turnover question was conclusively decided, res judicata barred reconsideration of that identical issue in subsequent quasi-judicial tax proceedings. The later contrary view was therefore unsustainable, and the assessee prevailed on the referred question. en-us Thu, 20 May 1976 00:00:00 +0530 Fri, 31 May 2013 18:11:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151170 A revising authority could not reopen a turnover issue in a later departmental revision where the same question had already been finally adjudicated between the parties in the assessee's earlier revision. Although the statutory scheme allowed both the Commissioner and an aggrieved person to file revisions within limitation, the prior disposal of one revision did not extinguish the other party's timely revision right, and merger could not defeat it. However, once the turnover question was conclusively decided, res judicata barred reconsideration of that identical issue in subsequent quasi-judicial tax proceedings. The later contrary view was therefore unsustainable, and the assessee prevailed on the referred question. Case-Laws VAT and Sales Tax Thu, 20 May 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151170