https://www.taxtmi.com/caselaws?id=155369 A revisional authority dealing with a notice in form VIB under Rule 94 of the Orissa Sales Tax Rules had to confine itself to defects in the way bill and to whether the demand was excessive, arbitrary, or otherwise unjustified. It could not proceed as if a full assessment order was under revision. Treating the matter beyond that limited scope was an error of law apparent on the face of the record. The revisional order was quashed and the matter remitted for fresh disposal within the confines of the notice. en-us Tue, 20 Oct 1987 00:00:00 +0530 Tue, 03 Sep 2013 17:45:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155369 A revisional authority dealing with a notice in form VIB under Rule 94 of the Orissa Sales Tax Rules had to confine itself to defects in the way bill and to whether the demand was excessive, arbitrary, or otherwise unjustified. It could not proceed as if a full assessment order was under revision. Treating the matter beyond that limited scope was an error of law apparent on the face of the record. The revisional order was quashed and the matter remitted for fresh disposal within the confines of the notice. Case-Laws VAT and Sales Tax Tue, 20 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155369