https://www.taxtmi.com/caselaws?id=157187 Limitation was not a bar where the revisional order was passed within four years of service of the Deputy Commissioner's order, and the Commissioner was found to have exercised revision against that later order. On export-sale treatment under section 5(1) of the Central Sales Tax Act, the second limb required inquiry into whether documents of title were transferred only after the goods crossed the customs frontiers of India. Because the revisional authority applied the wrong test, made no proper findings on the material facts, and did not give an effective opportunity to produce relevant material, the revision could not stand and the matter was remanded for fresh decision. en-us Tue, 29 Sep 1992 00:00:00 +0530 Tue, 01 Oct 2013 15:13:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157187 Limitation was not a bar where the revisional order was passed within four years of service of the Deputy Commissioner's order, and the Commissioner was found to have exercised revision against that later order. On export-sale treatment under section 5(1) of the Central Sales Tax Act, the second limb required inquiry into whether documents of title were transferred only after the goods crossed the customs frontiers of India. Because the revisional authority applied the wrong test, made no proper findings on the material facts, and did not give an effective opportunity to produce relevant material, the revision could not stand and the matter was remanded for fresh decision. Case-Laws VAT and Sales Tax Tue, 29 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157187