https://www.taxtmi.com/caselaws?id=157522 The text explains that the appellate remedy under section 14 of the Karnataka Entry Tax Act does not limit the Commissioner's independent suo motu revisional power under section 15 to correct orders prejudicial to the Revenue. It also states that, in revision, further inquiry may be made and municipal records may be relied on to determine whether the factory was outside the municipal limits, affecting entry tax liability. The revisional order is described as confined to the goods covered by the notice, and the absence of a request for supply or rebuttal of the material was treated as significant. The assessment as restored in revision remained undisturbed. en-us Wed, 16 Feb 1994 00:00:00 +0530 Mon, 07 Oct 2013 15:33:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157522 The text explains that the appellate remedy under section 14 of the Karnataka Entry Tax Act does not limit the Commissioner's independent suo motu revisional power under section 15 to correct orders prejudicial to the Revenue. It also states that, in revision, further inquiry may be made and municipal records may be relied on to determine whether the factory was outside the municipal limits, affecting entry tax liability. The revisional order is described as confined to the goods covered by the notice, and the absence of a request for supply or rebuttal of the material was treated as significant. The assessment as restored in revision remained undisturbed. Case-Laws VAT and Sales Tax Wed, 16 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157522