https://www.taxtmi.com/caselaws?id=156948 An order refusing to review earlier revisional orders under the Bengal Finance (Sales Tax) Act, 1941 does not itself amount to a revisional order or a final revisional order under section 20(3)(c). Because the refusal leaves the original revisional orders untouched and does not alter, modify, substitute, or interfere with them, no revision lies against the review-rejection order before the West Bengal Commercial Taxes Tribunal. The Tribunal therefore lacks jurisdiction to entertain a revision against such an order, since its revisional power is confined to final revisional orders. en-us Wed, 21 Nov 1990 00:00:00 +0530 Thu, 26 Sep 2013 15:53:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156948 An order refusing to review earlier revisional orders under the Bengal Finance (Sales Tax) Act, 1941 does not itself amount to a revisional order or a final revisional order under section 20(3)(c). Because the refusal leaves the original revisional orders untouched and does not alter, modify, substitute, or interfere with them, no revision lies against the review-rejection order before the West Bengal Commercial Taxes Tribunal. The Tribunal therefore lacks jurisdiction to entertain a revision against such an order, since its revisional power is confined to final revisional orders. Case-Laws VAT and Sales Tax Wed, 21 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156948