https://www.taxtmi.com/highlights?id=18168 Revisional Jurisdiction - Once it is determined by the assessing authority by applying his mind on the basis of facts brought on record by the dealer, then Commissioner in his suo motu jurisdiction could not substitute his own opinion - HC en-us Tue, 15 Apr 2014 11:47:03 +0530 Tue, 15 Apr 2014 11:47:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=18168 Revisional Jurisdiction - Once it is determined by the assessing authority by applying his mind on the basis of facts brought on record by the dealer, then Commissioner in his suo motu jurisdiction could not substitute his own opinion - HC Highlights VAT and Sales Tax Tue, 15 Apr 2014 11:47:03 +0530 https://www.taxtmi.com/highlights?id=18168