https://www.taxtmi.com/caselaws?id=156072 The Assistant Commissioner could not invoke revisional jurisdiction merely because the Sales Tax Officer adopted one reasonable pro rata method for computing resale deduction under section 8(ii) instead of another accepted method. The deduction was undisputed, and the method used was consistent with the assessee's own past assessment and was not illegal, irregular, or improper. Choosing between reasonable computational methods did not amount to a jurisdictional error under section 57, so revision was barred in these circumstances. en-us Fri, 30 Mar 1990 00:00:00 +0530 Thu, 12 Sep 2013 18:29:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156072 The Assistant Commissioner could not invoke revisional jurisdiction merely because the Sales Tax Officer adopted one reasonable pro rata method for computing resale deduction under section 8(ii) instead of another accepted method. The deduction was undisputed, and the method used was consistent with the assessee's own past assessment and was not illegal, irregular, or improper. Choosing between reasonable computational methods did not amount to a jurisdictional error under section 57, so revision was barred in these circumstances. Case-Laws VAT and Sales Tax Fri, 30 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156072