https://www.taxtmi.com/caselaws?id=161126 A quasi-judicial revisional authority must decide independently on relevant material and record reasons; it cannot treat an administrative memo as binding. The Tribunal noted that the authority rejected the revision solely on the basis of the memo, without independent application of mind or reasoned scrutiny. The revisional order was therefore illegal and invalid, was set aside, and the matter was remitted for fresh disposal by another Assistant Commissioner in accordance with law. en-us Wed, 28 Jun 1995 00:00:00 +0530 Tue, 07 Jan 2014 15:29:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161126 A quasi-judicial revisional authority must decide independently on relevant material and record reasons; it cannot treat an administrative memo as binding. The Tribunal noted that the authority rejected the revision solely on the basis of the memo, without independent application of mind or reasoned scrutiny. The revisional order was therefore illegal and invalid, was set aside, and the matter was remitted for fresh disposal by another Assistant Commissioner in accordance with law. Case-Laws VAT and Sales Tax Wed, 28 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161126