https://www.taxtmi.com/caselaws?id=161320 The HC quashed the notice dated September 23, 1993, issued under section 36(1) of the Assam General Sales Tax Act, 1993, and section 9(2) of the Central Sales Tax Act, 1956, for revising the petitioner's assessments. The Court held that the revisional authority exceeded its jurisdiction by attempting to revise assessments based on new information, which should be addressed under section 18 of the Assam Act, 1993. Consequently, the writ petition was allowed, invalidating the notice. en-us Tue, 14 Oct 2003 00:00:00 +0530 Fri, 05 Jul 2024 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161320 The HC quashed the notice dated September 23, 1993, issued under section 36(1) of the Assam General Sales Tax Act, 1993, and section 9(2) of the Central Sales Tax Act, 1956, for revising the petitioner's assessments. The Court held that the revisional authority exceeded its jurisdiction by attempting to revise assessments based on new information, which should be addressed under section 18 of the Assam Act, 1993. Consequently, the writ petition was allowed, invalidating the notice. Case-Laws VAT and Sales Tax Tue, 14 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161320