https://www.taxtmi.com/caselaws?id=160066 Section 35(2A) of the Kerala General Sales Tax Act permits suo motu revision only on a point not already decided in appeal or revision, and the power is exceptional. Where the assessee's appeal already challenged a best judgment assessment based on alleged suppression and estimation of turnover, the same subject-matter was pending before the appellate authority, so the Deputy Commissioner could not revise the order on a different view of the quantum of suppression. A mere difference of opinion on estimation did not amount to a revisable error prejudicial to the Revenue. The revisional order was therefore illegal, and the pending appeal was directed to be decided by the competent authority. en-us Mon, 31 Jul 2000 00:00:00 +0530 Sat, 07 Dec 2013 18:20:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160066 Section 35(2A) of the Kerala General Sales Tax Act permits suo motu revision only on a point not already decided in appeal or revision, and the power is exceptional. Where the assessee's appeal already challenged a best judgment assessment based on alleged suppression and estimation of turnover, the same subject-matter was pending before the appellate authority, so the Deputy Commissioner could not revise the order on a different view of the quantum of suppression. A mere difference of opinion on estimation did not amount to a revisable error prejudicial to the Revenue. The revisional order was therefore illegal, and the pending appeal was directed to be decided by the competent authority. Case-Laws VAT and Sales Tax Mon, 31 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160066