https://www.taxtmi.com/caselaws?id=159156 A revisional order expressing only a prima facie view that an assessment was erroneous and prejudicial to revenue did not finally determine liability to sales tax under section 3A of the Tripura Sales Tax Act, 1976. Because the Commissioner had merely initiated revision and called for records and participation, no completed adjudication had been made. The writ petition was therefore premature and not maintainable, as the Act provided a complete statutory machinery, including revision and appeal, for challenging assessment-related orders. The party was required to pursue the pending revisional remedy before seeking constitutional relief. en-us Fri, 13 Feb 1998 00:00:00 +0530 Sat, 16 Nov 2013 15:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159156 A revisional order expressing only a prima facie view that an assessment was erroneous and prejudicial to revenue did not finally determine liability to sales tax under section 3A of the Tripura Sales Tax Act, 1976. Because the Commissioner had merely initiated revision and called for records and participation, no completed adjudication had been made. The writ petition was therefore premature and not maintainable, as the Act provided a complete statutory machinery, including revision and appeal, for challenging assessment-related orders. The party was required to pursue the pending revisional remedy before seeking constitutional relief. Case-Laws VAT and Sales Tax Fri, 13 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159156