https://www.taxtmi.com/caselaws?id=162429 Suo motu revision cannot be sustained on an alleged suppression of sales that was never part of the assessment or appeal, especially where the revisional authority does not independently examine the record and relies mainly on an investigation report without proper opportunity to meet the allegation. The doctrine of merger does not extend to issues outside the scope of the appeal. The demand notice in Form No. 33 was also invalid because it was issued in the wrong form and the turnover tax was levied at an incorrect rate; the absence of an express reference to turnover tax did not by itself invalidate a consequential levy, but the defective revision and notice could not stand. en-us Fri, 19 Sep 2003 00:00:00 +0530 Wed, 26 Feb 2014 15:43:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162429 Suo motu revision cannot be sustained on an alleged suppression of sales that was never part of the assessment or appeal, especially where the revisional authority does not independently examine the record and relies mainly on an investigation report without proper opportunity to meet the allegation. The doctrine of merger does not extend to issues outside the scope of the appeal. The demand notice in Form No. 33 was also invalid because it was issued in the wrong form and the turnover tax was levied at an incorrect rate; the absence of an express reference to turnover tax did not by itself invalidate a consequential levy, but the defective revision and notice could not stand. Case-Laws VAT and Sales Tax Fri, 19 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162429