https://www.taxtmi.com/caselaws?id=163488 Suo motu revision under the Assam General Sales Tax Act requires a reasoned finding, following proper enquiry, that the underlying assessment is erroneous and prejudicial to the State's interests. Mere suspicion does not justify revisional intervention or consequential reassessment. Examination of the dealer's records, including a corrected broker's certificate, and factual determination of ownership, the purchase chain and alleged tax evasion are necessary where those matters are disputed. Revision and reassessment cannot be sustained where the authority neither conducts adequate enquiry nor identifies a jurisdictional defect in the original assessment. en-us Mon, 18 Aug 2003 00:00:00 +0530 Thu, 03 Apr 2014 14:14:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163488 Suo motu revision under the Assam General Sales Tax Act requires a reasoned finding, following proper enquiry, that the underlying assessment is erroneous and prejudicial to the State's interests. Mere suspicion does not justify revisional intervention or consequential reassessment. Examination of the dealer's records, including a corrected broker's certificate, and factual determination of ownership, the purchase chain and alleged tax evasion are necessary where those matters are disputed. Revision and reassessment cannot be sustained where the authority neither conducts adequate enquiry nor identifies a jurisdictional defect in the original assessment. Case-Laws VAT and Sales Tax Mon, 18 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163488