https://www.taxtmi.com/caselaws?id=159702 A revisional authority must follow an earlier Supreme Court ruling governing the same tax dispute and cannot displace it by relying on a later decision concerning a different entry. A blanket, unreasoned condonation of substantial delay is unsustainable because sufficient cause must be examined on the record; orders passed after such condonation may fail, and some matters require fresh consideration of delay. Revisional power must also be exercised within the statutory four-year period, counted up to the passing of the revisional order, and revision beyond that limit is time-barred. The discussion emphasises binding precedent, reasoned delay condonation, and strict limitation in revision. en-us Tue, 15 Dec 1998 00:00:00 +0530 Fri, 29 Nov 2013 16:43:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159702 A revisional authority must follow an earlier Supreme Court ruling governing the same tax dispute and cannot displace it by relying on a later decision concerning a different entry. A blanket, unreasoned condonation of substantial delay is unsustainable because sufficient cause must be examined on the record; orders passed after such condonation may fail, and some matters require fresh consideration of delay. Revisional power must also be exercised within the statutory four-year period, counted up to the passing of the revisional order, and revision beyond that limit is time-barred. The discussion emphasises binding precedent, reasoned delay condonation, and strict limitation in revision. Case-Laws VAT and Sales Tax Tue, 15 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159702