https://www.taxtmi.com/caselaws?id=151268 Section 35 revisional power under the Kerala General Sales Tax Act operates separately from section 19 escaped-turnover assessment: the Deputy Commissioner may correct illegality, irregularity, or impropriety apparent on the assessment record and direct a further enquiry without usurping the assessing authority's separate power over matters outside the record. A remand requiring segregation of taxable and exempt turnover, based on defects found in the record, was treated as a valid revisional step rather than an escaped-turnover assessment. The revisional order was also made within the four-year period under section 35, and later proceedings taken under that order were not barred by the same limitation. en-us Fri, 22 Jul 1977 00:00:00 +0530 Mon, 03 Jun 2013 14:34:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151268 Section 35 revisional power under the Kerala General Sales Tax Act operates separately from section 19 escaped-turnover assessment: the Deputy Commissioner may correct illegality, irregularity, or impropriety apparent on the assessment record and direct a further enquiry without usurping the assessing authority's separate power over matters outside the record. A remand requiring segregation of taxable and exempt turnover, based on defects found in the record, was treated as a valid revisional step rather than an escaped-turnover assessment. The revisional order was also made within the four-year period under section 35, and later proceedings taken under that order were not barred by the same limitation. Case-Laws VAT and Sales Tax Fri, 22 Jul 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151268