https://www.taxtmi.com/caselaws?id=157563 Suo motu revisional jurisdiction under the Tamil Nadu General Sales Tax Act, 1959 must be exercised only on relevant material and with proper consideration of the appellate order. The Appellate Assistant Commissioner had examined the seized slips and accounts and reduced the suppression estimate on a reasoned appraisal, while the revisional authority failed to identify any specific error or material justifying restoration of the original assessment. A casual or mechanical interference was therefore impermissible, and the revisional order could not stand. The appellate relief was restored in favour of the assessee. en-us Tue, 14 Jul 1992 00:00:00 +0530 Mon, 07 Oct 2013 18:36:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157563 Suo motu revisional jurisdiction under the Tamil Nadu General Sales Tax Act, 1959 must be exercised only on relevant material and with proper consideration of the appellate order. The Appellate Assistant Commissioner had examined the seized slips and accounts and reduced the suppression estimate on a reasoned appraisal, while the revisional authority failed to identify any specific error or material justifying restoration of the original assessment. A casual or mechanical interference was therefore impermissible, and the revisional order could not stand. The appellate relief was restored in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 14 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157563