https://www.taxtmi.com/caselaws?id=159205 Revisional proceedings under section 21 of the Karnataka Sales Tax Act were held to be valid if initiated within four years, even if concluded later. The Court followed binding local precedent that treats initiation of revision as the ative statutory act, and declined to prefer a contrary view from another High Court on completion within the limitation period. The petitioner's objection to the factual basis for invoking revision was treated as a matter more appropriately raised in statutory appeal, and the challenge therefore failed. en-us Thu, 02 Apr 1998 00:00:00 +0530 Mon, 18 Nov 2013 14:23:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159205 Revisional proceedings under section 21 of the Karnataka Sales Tax Act were held to be valid if initiated within four years, even if concluded later. The Court followed binding local precedent that treats initiation of revision as the ative statutory act, and declined to prefer a contrary view from another High Court on completion within the limitation period. The petitioner's objection to the factual basis for invoking revision was treated as a matter more appropriately raised in statutory appeal, and the challenge therefore failed. Case-Laws VAT and Sales Tax Thu, 02 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159205