https://www.taxtmi.com/caselaws?id=154062 Revisional power under sales tax law could not be used to create an original best judgment purchase-tax assessment after the statutory limitation had expired; it was confined to examining existing proceedings and correcting legality or propriety within the statutory scheme. The separate return requirements for sales and purchases were also treated as distinct, so filing a sales return did not automatically include purchase transactions where no purchase-tax return was filed. On that basis, the revisional orders relating to purchase tax could not stand, and relief was confined to the purchase-tax aspect. en-us Thu, 15 Mar 1984 00:00:00 +0530 Mon, 05 Aug 2013 18:42:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154062 Revisional power under sales tax law could not be used to create an original best judgment purchase-tax assessment after the statutory limitation had expired; it was confined to examining existing proceedings and correcting legality or propriety within the statutory scheme. The separate return requirements for sales and purchases were also treated as distinct, so filing a sales return did not automatically include purchase transactions where no purchase-tax return was filed. On that basis, the revisional orders relating to purchase tax could not stand, and relief was confined to the purchase-tax aspect. Case-Laws VAT and Sales Tax Thu, 15 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154062