https://www.taxtmi.com/caselaws?id=152069 A statutory review power under section 20(4) of the Bengal Finance (Sales Tax) Act, 1941 is broad and is not confined to patent error or discovery of new evidence unless the statute so limits it, but it must be exercised within the prescribed safeguards, including notice, hearing and a reasoned order. An earlier appellate direction requiring reassessment in accordance with law does not bar review where it did not finally decide the nature of the transactions. The reviewing authority must apply the correct legal test on whether the import and sale formed one integrated transaction in the course of import; failure to do so and failure to give adequate reasons renders the review order unsustainable. en-us Mon, 14 Jun 1976 00:00:00 +0530 Mon, 24 Jun 2013 12:52:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152069 A statutory review power under section 20(4) of the Bengal Finance (Sales Tax) Act, 1941 is broad and is not confined to patent error or discovery of new evidence unless the statute so limits it, but it must be exercised within the prescribed safeguards, including notice, hearing and a reasoned order. An earlier appellate direction requiring reassessment in accordance with law does not bar review where it did not finally decide the nature of the transactions. The reviewing authority must apply the correct legal test on whether the import and sale formed one integrated transaction in the course of import; failure to do so and failure to give adequate reasons renders the review order unsustainable. Case-Laws VAT and Sales Tax Mon, 14 Jun 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152069