https://www.taxtmi.com/caselaws?id=154243 The revisional authority under section 22A of the Karnataka Sales Tax Act could act on a prima facie showing that the assessment was prejudicial to Revenue, and it was not confined to patent errors on the assessment record; material collected after assessment could be considered to assess whether the original order was erroneous. On that basis, the revisional notice was upheld. The notice proposing consequential exclusion of the same turnover from the Central sales tax assessment was also sustained because it was dependent on the proposed State revision and did not call for separate interference at the threshold. en-us Fri, 09 Aug 1985 00:00:00 +0530 Wed, 14 Aug 2013 15:56:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154243 The revisional authority under section 22A of the Karnataka Sales Tax Act could act on a prima facie showing that the assessment was prejudicial to Revenue, and it was not confined to patent errors on the assessment record; material collected after assessment could be considered to assess whether the original order was erroneous. On that basis, the revisional notice was upheld. The notice proposing consequential exclusion of the same turnover from the Central sales tax assessment was also sustained because it was dependent on the proposed State revision and did not call for separate interference at the threshold. Case-Laws VAT and Sales Tax Fri, 09 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154243