https://www.taxtmi.com/caselaws?id=161027 Revisional jurisdiction under section 35(2A) of the Kerala General Sales Tax Act cannot be used to reopen a completed assessment where the alleged suppression was already examined in the original assessment and appeal. The department's reliance on disclosure of additional income in income-tax proceedings did not supply an independent basis for revision because the same inspection material had already been considered earlier. Revisional power requires both an erroneous order and prejudice to revenue; it is not enough that the revisional authority takes a different view or perceives revenue loss. On these facts, the statutory conditions for revision were not met and the revisional order was held invalid. en-us Tue, 07 Aug 2001 00:00:00 +0530 Mon, 30 Dec 2013 14:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161027 Revisional jurisdiction under section 35(2A) of the Kerala General Sales Tax Act cannot be used to reopen a completed assessment where the alleged suppression was already examined in the original assessment and appeal. The department's reliance on disclosure of additional income in income-tax proceedings did not supply an independent basis for revision because the same inspection material had already been considered earlier. Revisional power requires both an erroneous order and prejudice to revenue; it is not enough that the revisional authority takes a different view or perceives revenue loss. On these facts, the statutory conditions for revision were not met and the revisional order was held invalid. Case-Laws VAT and Sales Tax Tue, 07 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161027