https://www.taxtmi.com/caselaws?id=158545 Revisional power under section 32 of the Tamil Nadu General Sales Tax Act cannot be used to assume the role of the assessing authority and make a fresh assessment or reassessment. The revisional authority may only correct illegality, impropriety, or irregularity in the subordinate order; where the original assessment of first sales of hides and skins under entry 7(b) of Schedule II was in accordance with law, revisional enhancement of tax was unwarranted. As that conclusion disposed of the matter, limitation under section 16(1) did not arise. en-us Wed, 12 Jul 1995 00:00:00 +0530 Wed, 30 Oct 2013 18:32:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158545 Revisional power under section 32 of the Tamil Nadu General Sales Tax Act cannot be used to assume the role of the assessing authority and make a fresh assessment or reassessment. The revisional authority may only correct illegality, impropriety, or irregularity in the subordinate order; where the original assessment of first sales of hides and skins under entry 7(b) of Schedule II was in accordance with law, revisional enhancement of tax was unwarranted. As that conclusion disposed of the matter, limitation under section 16(1) did not arise. Case-Laws VAT and Sales Tax Wed, 12 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158545