https://www.taxtmi.com/caselaws?id=159314 Revisional power was held valid where escaped turnover was detected only after assessment through a later inspection. The court applied the Full Bench view that the power to assess escaped turnover and the revisional power are distinct and vest in separate authorities. Completion of the original assessment did not, by itself, make the later exercise of revisional jurisdiction improper. The revision under section 35 was therefore upheld and the challenge failed. en-us Thu, 03 Oct 1996 00:00:00 +0530 Wed, 20 Nov 2013 15:19:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159314 Revisional power was held valid where escaped turnover was detected only after assessment through a later inspection. The court applied the Full Bench view that the power to assess escaped turnover and the revisional power are distinct and vest in separate authorities. Completion of the original assessment did not, by itself, make the later exercise of revisional jurisdiction improper. The revision under section 35 was therefore upheld and the challenge failed. Case-Laws VAT and Sales Tax Thu, 03 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159314