https://www.taxtmi.com/caselaws?id=151503 A general revisional power under rule 80 could not be used to assess escaped turnover where section 12(8) of the Orissa Sales Tax Act created a specific procedure for reopening and assessing such turnover. The statute distinguished between revision of an existing assessment order and the special machinery for escaped assessment, and a delegated rule could not enlarge jurisdiction beyond the parent Act. As the turnover had not been included in the original assessment, it fell within the escaped assessment mechanism alone. The revisional authority therefore lacked jurisdiction, and the impugned order could not stand. en-us Tue, 02 Aug 1977 00:00:00 +0530 Thu, 06 Jun 2013 16:44:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151503 A general revisional power under rule 80 could not be used to assess escaped turnover where section 12(8) of the Orissa Sales Tax Act created a specific procedure for reopening and assessing such turnover. The statute distinguished between revision of an existing assessment order and the special machinery for escaped assessment, and a delegated rule could not enlarge jurisdiction beyond the parent Act. As the turnover had not been included in the original assessment, it fell within the escaped assessment mechanism alone. The revisional authority therefore lacked jurisdiction, and the impugned order could not stand. Case-Laws VAT and Sales Tax Tue, 02 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151503