https://www.taxtmi.com/caselaws?id=158127 Revisional power under section 10-B of the U.P. Sales Tax Act was confined to testing the legality or propriety of an assessment order on the record available when that order was made. It could not be used as a substitute for section 21 to bring escaped turnover to tax on the basis of information obtained later, especially where reassessment under section 21 was time-barred. In the absence of any illegality or impropriety in the original assessment on the then-existing record, the later material did not justify revision. The revisional order and notices were therefore unsustainable. en-us Thu, 16 Sep 1993 00:00:00 +0530 Thu, 17 Oct 2013 12:31:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158127 Revisional power under section 10-B of the U.P. Sales Tax Act was confined to testing the legality or propriety of an assessment order on the record available when that order was made. It could not be used as a substitute for section 21 to bring escaped turnover to tax on the basis of information obtained later, especially where reassessment under section 21 was time-barred. In the absence of any illegality or impropriety in the original assessment on the then-existing record, the later material did not justify revision. The revisional order and notices were therefore unsustainable. Case-Laws VAT and Sales Tax Thu, 16 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158127