https://www.taxtmi.com/caselaws?id=161328 Suo motu revisional jurisdiction under section 36(1) of the Assam General Sales Tax Act, 1993, read with section 74, can be invoked only if the order sought to be revised is both erroneous and prejudicial to the interest of revenue, and the defect must be jurisdictional in nature. Mere disagreement with the appellate authority or a view that higher tax should have been levied is insufficient. On the facts, no jurisdictional error or statutory precondition for revision was shown, so the notice was held unsustainable and quashed. en-us Thu, 09 Jan 2003 00:00:00 +0530 Tue, 14 Jan 2014 18:35:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161328 Suo motu revisional jurisdiction under section 36(1) of the Assam General Sales Tax Act, 1993, read with section 74, can be invoked only if the order sought to be revised is both erroneous and prejudicial to the interest of revenue, and the defect must be jurisdictional in nature. Mere disagreement with the appellate authority or a view that higher tax should have been levied is insufficient. On the facts, no jurisdictional error or statutory precondition for revision was shown, so the notice was held unsustainable and quashed. Case-Laws VAT and Sales Tax Thu, 09 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161328