https://www.taxtmi.com/caselaws?id=152099 Revisional jurisdiction under section 20(2) was held available to test the legality of an assessment order in light of the law as later declared, and not confined to cases of escaped turnover under section 14(4); the Deputy Commissioner was therefore competent to proceed under revision. For the disputed groundnut turnover sold to millers, exemption depended on proof that particular purchases were made for resale rather than milling, and the assessees bore that burden; because no finding had been recorded on the extent of such purchases, the taxability and exemption question was remitted to the Tribunal for fresh factual determination. en-us Mon, 06 Feb 1978 00:00:00 +0530 Mon, 24 Jun 2013 16:34:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152099 Revisional jurisdiction under section 20(2) was held available to test the legality of an assessment order in light of the law as later declared, and not confined to cases of escaped turnover under section 14(4); the Deputy Commissioner was therefore competent to proceed under revision. For the disputed groundnut turnover sold to millers, exemption depended on proof that particular purchases were made for resale rather than milling, and the assessees bore that burden; because no finding had been recorded on the extent of such purchases, the taxability and exemption question was remitted to the Tribunal for fresh factual determination. Case-Laws VAT and Sales Tax Mon, 06 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152099