https://www.taxtmi.com/caselaws?id=151327 A revisional authority exercising wide powers to examine the legality and propriety of an appellate order may vary findings even in a revision filed only by the assessee, and may disturb the appellate view that firms are separate without a cross-revision by the State. Where the record shows a common business purpose, such as joint registration, description of one firm as a branch of the other, and common turnover returns, an association of persons can be inferred and the firms may be treated as a dealer for joint assessment purposes. The sufficiency of such material is not to be reappraised once relevant evidence exists. en-us Wed, 27 Oct 1976 00:00:00 +0530 Tue, 04 Jun 2013 15:05:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151327 A revisional authority exercising wide powers to examine the legality and propriety of an appellate order may vary findings even in a revision filed only by the assessee, and may disturb the appellate view that firms are separate without a cross-revision by the State. Where the record shows a common business purpose, such as joint registration, description of one firm as a branch of the other, and common turnover returns, an association of persons can be inferred and the firms may be treated as a dealer for joint assessment purposes. The sufficiency of such material is not to be reappraised once relevant evidence exists. Case-Laws VAT and Sales Tax Wed, 27 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151327