https://www.taxtmi.com/caselaws?id=156213 Revision under the Gujarat Sales Tax Act could be used to correct an assessing officer's omission to levy purchase tax where the record showed breach of form 19 and resulting liability. The court also accepted a proportionate basis for taxing 30 per cent of hexine oil purchases because the goods were mixed in a common tank and no reliable evidence showed the exact quantity used for own manufacture. Penalty under section 45(1)(b) could likewise be imposed in suo motu revision where the assessing authority had already issued a penalty notice but failed to decide it, as the penalty jurisdiction had been invoked. en-us Wed, 27 Mar 1991 00:00:00 +0530 Mon, 16 Sep 2013 15:20:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156213 Revision under the Gujarat Sales Tax Act could be used to correct an assessing officer's omission to levy purchase tax where the record showed breach of form 19 and resulting liability. The court also accepted a proportionate basis for taxing 30 per cent of hexine oil purchases because the goods were mixed in a common tank and no reliable evidence showed the exact quantity used for own manufacture. Penalty under section 45(1)(b) could likewise be imposed in suo motu revision where the assessing authority had already issued a penalty notice but failed to decide it, as the penalty jurisdiction had been invoked. Case-Laws VAT and Sales Tax Wed, 27 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156213