https://www.taxtmi.com/caselaws?id=152660 In revisional proceedings under section 21(1) of the Punjab General Sales Tax Act, 1948, further inquiry is permissible where the assessment record itself contains suspicious features suggesting bogus transactions and the inquiry remains confined to the turnover already recorded. The revising authority is not acting on fresh external material or impermissibly reopening the assessment when it examines matters germane to the existing record. On that basis, the authority may issue notice and proceed within revisional competence, but cannot use the revisional power to introduce new material for reopening the assessment. en-us Wed, 07 May 1980 00:00:00 +0530 Mon, 08 Jul 2013 15:44:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152660 In revisional proceedings under section 21(1) of the Punjab General Sales Tax Act, 1948, further inquiry is permissible where the assessment record itself contains suspicious features suggesting bogus transactions and the inquiry remains confined to the turnover already recorded. The revising authority is not acting on fresh external material or impermissibly reopening the assessment when it examines matters germane to the existing record. On that basis, the authority may issue notice and proceed within revisional competence, but cannot use the revisional power to introduce new material for reopening the assessment. Case-Laws VAT and Sales Tax Wed, 07 May 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152660