https://www.taxtmi.com/caselaws?id=152071 Revisional power under the Bombay Sales Tax Act operates independently of reassessment power. Revision may examine the legality, propriety and correctness of an assessment and correct errors concerning classification, deductions, set-off and penalty, while reassessment separately addresses escaped or under-assessed turnover and specified erroneous grants. Revision based solely on the existing assessment record and application of the correct legal provisions does not require further particularisation of proposed changes in deductions or set-off where no fresh material is introduced. The revisional action was sustained, the notice challenge failed, and leave to appeal was declined. en-us Wed, 17 Nov 1976 00:00:00 +0530 Mon, 24 Jun 2013 13:15:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152071 Revisional power under the Bombay Sales Tax Act operates independently of reassessment power. Revision may examine the legality, propriety and correctness of an assessment and correct errors concerning classification, deductions, set-off and penalty, while reassessment separately addresses escaped or under-assessed turnover and specified erroneous grants. Revision based solely on the existing assessment record and application of the correct legal provisions does not require further particularisation of proposed changes in deductions or set-off where no fresh material is introduced. The revisional action was sustained, the notice challenge failed, and leave to appeal was declined. Case-Laws VAT and Sales Tax Wed, 17 Nov 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152071