https://www.taxtmi.com/caselaws?id=162024 An appeal did not lie against a revisional order under the Delhi Sales Tax Act, 1975 because the proviso to section 43(1) expressly barred appeals from orders passed under section 47, and the statutory right of appeal could not be implied. The revisional order was also unsustainable because the authority failed to examine the effect of the statutory forms on turnover and tax liability and instead investigated collateral allegations about the raid and recovery of forms, which lay beyond revisional jurisdiction. The writ petition succeeded to the extent that the revisional order was quashed and the matter remitted for fresh consideration on the assessment merits. en-us Fri, 02 Jun 2006 00:00:00 +0530 Fri, 14 Feb 2014 16:11:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162024 An appeal did not lie against a revisional order under the Delhi Sales Tax Act, 1975 because the proviso to section 43(1) expressly barred appeals from orders passed under section 47, and the statutory right of appeal could not be implied. The revisional order was also unsustainable because the authority failed to examine the effect of the statutory forms on turnover and tax liability and instead investigated collateral allegations about the raid and recovery of forms, which lay beyond revisional jurisdiction. The writ petition succeeded to the extent that the revisional order was quashed and the matter remitted for fresh consideration on the assessment merits. Case-Laws VAT and Sales Tax Fri, 02 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162024