https://www.taxtmi.com/caselaws?id=163048 Review power under the West Bengal Sales Tax Act, 1994 is confined to correcting an error apparent from the record and requires recorded reasons. Where reassessment had accepted the dealer's claim on the materials then produced, a later attempt to reopen the matter on a different view of the same facts amounted to a fresh enquiry, which review cannot permit. A debatable issue or alternative interpretation does not constitute an apparent mistake. The review order was therefore unsustainable, and relief was granted to the assessee. en-us Thu, 14 Feb 2008 00:00:00 +0530 Thu, 20 Mar 2014 18:11:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163048 Review power under the West Bengal Sales Tax Act, 1994 is confined to correcting an error apparent from the record and requires recorded reasons. Where reassessment had accepted the dealer's claim on the materials then produced, a later attempt to reopen the matter on a different view of the same facts amounted to a fresh enquiry, which review cannot permit. A debatable issue or alternative interpretation does not constitute an apparent mistake. The review order was therefore unsustainable, and relief was granted to the assessee. Case-Laws VAT and Sales Tax Thu, 14 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163048