https://www.taxtmi.com/caselaws?id=157234 In suo motu revision under section 67 of the Gujarat Sales Tax Act, 1969, the revisional authority's wide power to pass such order as it thinks just and proper extends to granting relief to either the Revenue or the assessee. Section 67(2) did not bar consideration of the exemption claim because the revision was initiated by the Commissioner on its own motion, not on an assessee's application. The assessee's failure to file an appeal did not preclude examination of the claim that sale of honey was exempt under entry 35 of Schedule I, and the Tribunal was justified in directing that the exemption question be considered in revision. en-us Wed, 19 Jun 1991 00:00:00 +0530 Tue, 01 Oct 2013 18:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157234 In suo motu revision under section 67 of the Gujarat Sales Tax Act, 1969, the revisional authority's wide power to pass such order as it thinks just and proper extends to granting relief to either the Revenue or the assessee. Section 67(2) did not bar consideration of the exemption claim because the revision was initiated by the Commissioner on its own motion, not on an assessee's application. The assessee's failure to file an appeal did not preclude examination of the claim that sale of honey was exempt under entry 35 of Schedule I, and the Tribunal was justified in directing that the exemption question be considered in revision. Case-Laws VAT and Sales Tax Wed, 19 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157234