https://www.taxtmi.com/caselaws?id=163631 A revision under section 36 of the Assam General Sales Tax Act, 1993 was upheld because the assessment was made without the enquiries reasonably necessary to determine the correct turnover. The assessing authority failed to verify basic facts, including inconsistencies between declared stock value and sales value, and accepted a lower sales figure without recording reasons. That omission was treated as a jurisdictional error, making the assessment erroneous. As the defective assessment resulted in lesser revenue being collected by the State, it was also prejudicial to the interests of the Revenue, so the revisional power was validly exercised. en-us Tue, 20 Mar 2007 00:00:00 +0530 Sat, 05 Apr 2014 16:48:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163631 A revision under section 36 of the Assam General Sales Tax Act, 1993 was upheld because the assessment was made without the enquiries reasonably necessary to determine the correct turnover. The assessing authority failed to verify basic facts, including inconsistencies between declared stock value and sales value, and accepted a lower sales figure without recording reasons. That omission was treated as a jurisdictional error, making the assessment erroneous. As the defective assessment resulted in lesser revenue being collected by the State, it was also prejudicial to the interests of the Revenue, so the revisional power was validly exercised. Case-Laws VAT and Sales Tax Tue, 20 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163631