https://www.taxtmi.com/caselaws?id=161648 Section 21(1) of the Punjab General Sales Tax Act was considered to confer plenary revisional power, and earlier authority held that no limitation could be imported from the reassessment provision in section 11-A. A later contrary view had not addressed that earlier decision, creating conflicting interpretations on whether suo motu revision remained available after reassessment became time-barred and whether a subsequent change in legal position could justify revision. The Court therefore did not decide the merits itself and referred the question of law to a larger Bench for authoritative resolution. en-us Tue, 24 Feb 2004 00:00:00 +0530 Mon, 03 Feb 2014 15:01:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161648 Section 21(1) of the Punjab General Sales Tax Act was considered to confer plenary revisional power, and earlier authority held that no limitation could be imported from the reassessment provision in section 11-A. A later contrary view had not addressed that earlier decision, creating conflicting interpretations on whether suo motu revision remained available after reassessment became time-barred and whether a subsequent change in legal position could justify revision. The Court therefore did not decide the merits itself and referred the question of law to a larger Bench for authoritative resolution. Case-Laws VAT and Sales Tax Tue, 24 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161648