https://www.taxtmi.com/caselaws?id=152434 The Kerala General Sales Tax Act, 1963 treats escaped turnover assessment under section 19 and revision under section 35 as distinct powers. Revisional jurisdiction is wide enough to correct illegal, irregular, or improper assessment orders and may be used to direct fresh consideration, even where the same subject matter could also fall within escaped turnover proceedings. The key limitation is that revision cannot be used to usurp an authority expressly assigned to another independent jurisdiction. The contrary view that section 35 and section 19 are mutually exclusive was rejected, and the revisional authority was held competent to interfere with the assessment order and order fresh disposal. en-us Wed, 04 Apr 1979 00:00:00 +0530 Wed, 03 Jul 2013 15:27:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152434 The Kerala General Sales Tax Act, 1963 treats escaped turnover assessment under section 19 and revision under section 35 as distinct powers. Revisional jurisdiction is wide enough to correct illegal, irregular, or improper assessment orders and may be used to direct fresh consideration, even where the same subject matter could also fall within escaped turnover proceedings. The key limitation is that revision cannot be used to usurp an authority expressly assigned to another independent jurisdiction. The contrary view that section 35 and section 19 are mutually exclusive was rejected, and the revisional authority was held competent to interfere with the assessment order and order fresh disposal. Case-Laws VAT and Sales Tax Wed, 04 Apr 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152434