https://www.taxtmi.com/caselaws?id=155710 Section 35(2A) of the Kerala General Sales Tax Act permits suo motu revision on a point not actually decided in an earlier appeal or revision, even if the assessment order as a whole had been appealed. The bar under section 35(2)(b) applies only where the precise issue sought to be revised was already adjudicated. Here, the excise duty component omitted in assessment had not been raised or decided in the assessee's prior appeal, so revisional jurisdiction remained open within limitation and the revision was valid. en-us Mon, 20 Feb 1989 00:00:00 +0530 Fri, 06 Sep 2013 17:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155710 Section 35(2A) of the Kerala General Sales Tax Act permits suo motu revision on a point not actually decided in an earlier appeal or revision, even if the assessment order as a whole had been appealed. The bar under section 35(2)(b) applies only where the precise issue sought to be revised was already adjudicated. Here, the excise duty component omitted in assessment had not been raised or decided in the assessee's prior appeal, so revisional jurisdiction remained open within limitation and the revision was valid. Case-Laws VAT and Sales Tax Mon, 20 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155710