https://www.taxtmi.com/caselaws?id=159044 Under the restricted revisional jurisdiction of section 41 of the Kerala General Sales Tax Act, 1963, only a question of law actually raised before the Tribunal, or decided or omitted to be decided by it, can be examined. A challenge that the registration certificate was cancelled without notice under section 14(8) could not be entertained in revision because the assessee had not raised that objection before the Tribunal and no finding was recorded on it. Although the Court noticed a defect in the cancellation process, it declined interference because the point did not arise out of the Tribunal's order and the result would not change. en-us Wed, 24 Jan 1996 00:00:00 +0530 Wed, 13 Nov 2013 17:27:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159044 Under the restricted revisional jurisdiction of section 41 of the Kerala General Sales Tax Act, 1963, only a question of law actually raised before the Tribunal, or decided or omitted to be decided by it, can be examined. A challenge that the registration certificate was cancelled without notice under section 14(8) could not be entertained in revision because the assessee had not raised that objection before the Tribunal and no finding was recorded on it. Although the Court noticed a defect in the cancellation process, it declined interference because the point did not arise out of the Tribunal's order and the result would not change. Case-Laws VAT and Sales Tax Wed, 24 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159044