https://www.taxtmi.com/caselaws?id=157903 Revisional power under section 31(1) of the Assam Sales Tax Act is limited to cases where the Commissioner examines the record, finds the subordinate order erroneous and prejudicial to the Revenue, and then makes an appropriate revisional order. Section 9(2) of the Central Sales Tax Act permits State authorities to use State-law powers for assessment, reassessment, collection and enforcement, but it does not specifically extend to directing registration under section 7(1) of the Central Act. On that reasoning, a revisional authority cannot compel Central Sales Tax registration through section 31(1) read with section 9(2) without the statutory preconditions being met; the notice and revisional order were therefore beyond jurisdiction. en-us Fri, 19 May 1995 00:00:00 +0530 Fri, 11 Oct 2013 18:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157903 Revisional power under section 31(1) of the Assam Sales Tax Act is limited to cases where the Commissioner examines the record, finds the subordinate order erroneous and prejudicial to the Revenue, and then makes an appropriate revisional order. Section 9(2) of the Central Sales Tax Act permits State authorities to use State-law powers for assessment, reassessment, collection and enforcement, but it does not specifically extend to directing registration under section 7(1) of the Central Act. On that reasoning, a revisional authority cannot compel Central Sales Tax registration through section 31(1) read with section 9(2) without the statutory preconditions being met; the notice and revisional order were therefore beyond jurisdiction. Case-Laws VAT and Sales Tax Fri, 19 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157903