https://www.taxtmi.com/caselaws?id=153419 Section 32 of the Tamil Nadu General Sales Tax Act, 1959 was construed as conferring revisional power wide enough to modify an assessment and refix taxable turnover by cancelling an exemption wrongly granted by the assessing authority. The Court treated this as a correction within the existing turnover, not a fresh assessment on escaped turnover under the specific escaped-assessment provision. Because no new turnover was introduced and the authority merely withdrew an erroneous exemption, the power to pass such order as it thought fit was held to include the ancillary power to revise the assessment in this manner. en-us Thu, 24 Mar 1983 00:00:00 +0530 Tue, 23 Jul 2013 15:01:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153419 Section 32 of the Tamil Nadu General Sales Tax Act, 1959 was construed as conferring revisional power wide enough to modify an assessment and refix taxable turnover by cancelling an exemption wrongly granted by the assessing authority. The Court treated this as a correction within the existing turnover, not a fresh assessment on escaped turnover under the specific escaped-assessment provision. Because no new turnover was introduced and the authority merely withdrew an erroneous exemption, the power to pass such order as it thought fit was held to include the ancillary power to revise the assessment in this manner. Case-Laws VAT and Sales Tax Thu, 24 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153419