https://www.taxtmi.com/caselaws?id=160838 Revisional power could not be used to cancel a completed assessment and direct a fresh assessment where the statutory remedy lay in reassessment of escaped turnover. Applying its earlier distinction between reassessment and revision, the Gauhati High Court held that the revisional authority had crossed the limits of section 36 by enquiring into the dealer's business affairs and trenching upon the reassessment field. The revisional notice and consequential order were therefore without jurisdiction and were quashed. en-us Thu, 13 Jun 2002 00:00:00 +0530 Wed, 25 Dec 2013 15:03:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160838 Revisional power could not be used to cancel a completed assessment and direct a fresh assessment where the statutory remedy lay in reassessment of escaped turnover. Applying its earlier distinction between reassessment and revision, the Gauhati High Court held that the revisional authority had crossed the limits of section 36 by enquiring into the dealer's business affairs and trenching upon the reassessment field. The revisional notice and consequential order were therefore without jurisdiction and were quashed. Case-Laws VAT and Sales Tax Thu, 13 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160838