https://www.taxtmi.com/caselaws?id=154304 A later judicial pronouncement clarifying the correct interpretation of a taxing entry is not fresh information when no new factual material is relied upon beyond the assessment record. In that situation, the revising authority may validly proceed under section 21(1) of the Punjab General Sales Tax Act to examine the legality or propriety of the assessment, and section 11-A is not attracted. The principle applies where the judicial decision merely declares the law and does not introduce outside facts. On that basis, revisional action based on the existing record remains within jurisdiction and is not displaced by the plea of fresh information. en-us Wed, 27 Feb 1985 00:00:00 +0530 Sat, 17 Aug 2013 11:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154304 A later judicial pronouncement clarifying the correct interpretation of a taxing entry is not fresh information when no new factual material is relied upon beyond the assessment record. In that situation, the revising authority may validly proceed under section 21(1) of the Punjab General Sales Tax Act to examine the legality or propriety of the assessment, and section 11-A is not attracted. The principle applies where the judicial decision merely declares the law and does not introduce outside facts. On that basis, revisional action based on the existing record remains within jurisdiction and is not displaced by the plea of fresh information. Case-Laws VAT and Sales Tax Wed, 27 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154304