https://www.taxtmi.com/caselaws?id=158267 In revisional limitation under the Tamil Nadu General Sales Tax Act, the controlling question was the substance of the order actually revised, not the mistaken date recited in the revisional order. The record showed an original assessment followed by rectification, and the revisional exercise in substance targeted the rectified order. On that basis, the revision was not necessarily time-barred. The Tribunal had proceeded on an incorrect view of which order was under challenge, so its setting aside of the revisional order was reversed and the matter remitted to the Tribunal for fresh disposal on the correct facts after hearing the assessee. en-us Tue, 03 Jan 1995 00:00:00 +0530 Sat, 19 Oct 2013 11:14:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158267 In revisional limitation under the Tamil Nadu General Sales Tax Act, the controlling question was the substance of the order actually revised, not the mistaken date recited in the revisional order. The record showed an original assessment followed by rectification, and the revisional exercise in substance targeted the rectified order. On that basis, the revision was not necessarily time-barred. The Tribunal had proceeded on an incorrect view of which order was under challenge, so its setting aside of the revisional order was reversed and the matter remitted to the Tribunal for fresh disposal on the correct facts after hearing the assessee. Case-Laws VAT and Sales Tax Tue, 03 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158267