https://www.taxtmi.com/caselaws?id=151467 Section 32(2) of the Tamil Nadu General Sales Tax Act, 1959 limits the Deputy Commissioner's suo motu revisional power only in original revision proceedings. Where the Appellate Tribunal validly set aside and remanded the matter under section 36(3) for fresh consideration, a subsequent order passed in obedience to that remand was treated as a fresh order and not as one governed by the original limitation period. The original revisional order having been made within time, the later order after remand was held not to be barred by section 32(2), and the Tribunal's order setting it aside was unsustainable. en-us Thu, 24 Jul 1975 00:00:00 +0530 Thu, 06 Jun 2013 14:07:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151467 Section 32(2) of the Tamil Nadu General Sales Tax Act, 1959 limits the Deputy Commissioner's suo motu revisional power only in original revision proceedings. Where the Appellate Tribunal validly set aside and remanded the matter under section 36(3) for fresh consideration, a subsequent order passed in obedience to that remand was treated as a fresh order and not as one governed by the original limitation period. The original revisional order having been made within time, the later order after remand was held not to be barred by section 32(2), and the Tribunal's order setting it aside was unsustainable. Case-Laws VAT and Sales Tax Thu, 24 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151467