https://www.taxtmi.com/caselaws?id=158158 Section 10-B of the U.P. Sales Tax Act, 1948 confers revisional jurisdiction only to examine the legality or propriety of an order on the existing assessment record; it cannot be used to start proceedings for turnover alleged to have escaped assessment on the basis of later material. Section 21 is the specific reassessment provision for escaped turnover, under-assessment and deductions or exemptions, and it authorises notice and reassessment against the dealer. The two powers are distinct, and section 10-B cannot be used as a substitute for section 21. A notice issued under section 10-B for escaped turnover is therefore without jurisdiction and liable to be quashed. en-us Tue, 23 Nov 1993 00:00:00 +0530 Tue, 27 May 2025 11:52:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158158 Section 10-B of the U.P. Sales Tax Act, 1948 confers revisional jurisdiction only to examine the legality or propriety of an order on the existing assessment record; it cannot be used to start proceedings for turnover alleged to have escaped assessment on the basis of later material. Section 21 is the specific reassessment provision for escaped turnover, under-assessment and deductions or exemptions, and it authorises notice and reassessment against the dealer. The two powers are distinct, and section 10-B cannot be used as a substitute for section 21. A notice issued under section 10-B for escaped turnover is therefore without jurisdiction and liable to be quashed. Case-Laws VAT / Sales Tax Tue, 23 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158158