https://www.taxtmi.com/caselaws?id=160934 Suo motu revision under section 40 of the Haryana General Sales Tax Act was valid because an audit note could be used as source material, provided the authority independently examined the assessment record and formed its own view; the reassessment of liability on consignment sales was therefore sustained. Interest could not be charged for any period before the revisional order first fixed the tax liability, because the assessee was not in default before that date; the rule in J.K. Synthetics applied, while Calcutta Jute Manufacturing was distinguished. Interest was confined to the period after the revisional determination. en-us Fri, 15 Sep 2000 00:00:00 +0530 Thu, 26 Dec 2013 17:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160934 Suo motu revision under section 40 of the Haryana General Sales Tax Act was valid because an audit note could be used as source material, provided the authority independently examined the assessment record and formed its own view; the reassessment of liability on consignment sales was therefore sustained. Interest could not be charged for any period before the revisional order first fixed the tax liability, because the assessee was not in default before that date; the rule in J.K. Synthetics applied, while Calcutta Jute Manufacturing was distinguished. Interest was confined to the period after the revisional determination. Case-Laws VAT and Sales Tax Fri, 15 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160934