https://www.taxtmi.com/caselaws?id=155712 Section 34 revisional power under the Tamil Nadu General Sales Tax Act, 1959 operates independently of escaped-assessment proceedings under section 16, so the limitation attached to section 16 does not control a revision made within section 34's own time limit. The revisional authority may examine and revise orders of both the assessing authority and the Appellate Assistant Commissioner where there is no merger on the facts and both orders remain within the revisional period. An exemption wrongly granted may be withdrawn in valid revision, without converting the exercise into an original assessment. en-us Tue, 03 Feb 1987 00:00:00 +0530 Fri, 06 Sep 2013 18:04:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155712 Section 34 revisional power under the Tamil Nadu General Sales Tax Act, 1959 operates independently of escaped-assessment proceedings under section 16, so the limitation attached to section 16 does not control a revision made within section 34's own time limit. The revisional authority may examine and revise orders of both the assessing authority and the Appellate Assistant Commissioner where there is no merger on the facts and both orders remain within the revisional period. An exemption wrongly granted may be withdrawn in valid revision, without converting the exercise into an original assessment. Case-Laws VAT and Sales Tax Tue, 03 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155712