https://www.taxtmi.com/caselaws?id=160457 Revision of a completed sales tax assessment could not be sustained on mere allegations that coconut oil was sold in small containers and used as hair oil. The Karnataka High Court held that a revisional order under section 21(2) of the Karnataka Sales Tax Act, 1957 requires material already on record showing the assessment to be erroneous or perverse; that standard was not met, so reopening was unjustified. The Court also refused remand, applying the principle of finality because the department had not established a record-based basis for further enquiry. The Tribunal was therefore correct in setting aside the revisional order and restoring the original assessment, while leaving other assessment periods open on their own facts. en-us Mon, 26 Mar 2001 00:00:00 +0530 Wed, 18 Dec 2013 15:27:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160457 Revision of a completed sales tax assessment could not be sustained on mere allegations that coconut oil was sold in small containers and used as hair oil. The Karnataka High Court held that a revisional order under section 21(2) of the Karnataka Sales Tax Act, 1957 requires material already on record showing the assessment to be erroneous or perverse; that standard was not met, so reopening was unjustified. The Court also refused remand, applying the principle of finality because the department had not established a record-based basis for further enquiry. The Tribunal was therefore correct in setting aside the revisional order and restoring the original assessment, while leaving other assessment periods open on their own facts. Case-Laws VAT and Sales Tax Mon, 26 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160457