https://www.taxtmi.com/caselaws?id=162420 Revisional jurisdiction under section 10-B of the U.P. Sales Tax Act, 1948 is confined to the legality or propriety of the assessment order on material already on the assessment record, and later-acquired information cannot be used to sustain revision. Where the case is really one of escaped assessment, proceedings must be taken under section 21 rather than by expanding revisional power. On the stated facts, additions based on a post-assessment income-tax search statement and other subsequent materials could not stand, while the addition relating to purchases of raddi from an unregistered dealer was supportable on the existing record. en-us Fri, 02 May 2003 00:00:00 +0530 Wed, 26 Feb 2014 14:27:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162420 Revisional jurisdiction under section 10-B of the U.P. Sales Tax Act, 1948 is confined to the legality or propriety of the assessment order on material already on the assessment record, and later-acquired information cannot be used to sustain revision. Where the case is really one of escaped assessment, proceedings must be taken under section 21 rather than by expanding revisional power. On the stated facts, additions based on a post-assessment income-tax search statement and other subsequent materials could not stand, while the addition relating to purchases of raddi from an unregistered dealer was supportable on the existing record. Case-Laws VAT and Sales Tax Fri, 02 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162420