https://www.taxtmi.com/caselaws?id=161965 Section 21(2) of the Karnataka Sales Tax Act permits revision only where the assessment order is both erroneous and prejudicial to the Revenue. An assessment framed by the subordinate authority in strict compliance with binding directions of the Supreme Court under Article 141 cannot be treated as erroneous merely because a later Supreme Court decision took a different view. The later decision in Premier Breweries did not justify reopening assessments already made in accordance with the directions in the assessee's own case. As the essential condition for revision was absent, the revisional authority lacked jurisdiction, and the Tribunal was correct in setting aside the revision orders. en-us Tue, 01 Jun 2004 00:00:00 +0530 Wed, 12 Feb 2014 14:38:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161965 Section 21(2) of the Karnataka Sales Tax Act permits revision only where the assessment order is both erroneous and prejudicial to the Revenue. An assessment framed by the subordinate authority in strict compliance with binding directions of the Supreme Court under Article 141 cannot be treated as erroneous merely because a later Supreme Court decision took a different view. The later decision in Premier Breweries did not justify reopening assessments already made in accordance with the directions in the assessee's own case. As the essential condition for revision was absent, the revisional authority lacked jurisdiction, and the Tribunal was correct in setting aside the revision orders. Case-Laws VAT and Sales Tax Tue, 01 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161965