https://www.taxtmi.com/caselaws?id=154763 Section 14(1) of the Rajasthan Sales Tax Act was confined to the scope of the department's revision and could not be treated as an appellate power. The phrase "such order as it thinks fit" was read as permitting only orders within the bounds of the revision filed by the department, especially since the statute made separate provision for the assessee's revision under section 14(2) and contained no express right of cross-objection or suo motu reopening. The assessee's cross-objection was therefore not maintainable, and relief could not be granted in its favour beyond the departmental revision. en-us Fri, 10 Jul 1987 00:00:00 +0530 Tue, 27 Aug 2013 12:44:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154763 Section 14(1) of the Rajasthan Sales Tax Act was confined to the scope of the department's revision and could not be treated as an appellate power. The phrase "such order as it thinks fit" was read as permitting only orders within the bounds of the revision filed by the department, especially since the statute made separate provision for the assessee's revision under section 14(2) and contained no express right of cross-objection or suo motu reopening. The assessee's cross-objection was therefore not maintainable, and relief could not be granted in its favour beyond the departmental revision. Case-Laws VAT and Sales Tax Fri, 10 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154763