https://www.taxtmi.com/caselaws?id=164109 Revisional power under section 35 of the Kerala General Sales Tax Act, 1963 extends only to an existing order prejudicial to revenue. Where reassessment proceedings under section 19(1) of the Kerala General Sales Tax Act, 1963 read with section 9(2) of the Central Sales Tax Act, 1956 culminate in a fresh substituted assessment, the original order stands superseded and is no longer alive for revision. A revisional authority cannot validly exercise suo motu power against an order that has ceased to exist. The revisional notice and consequential cancellation of the original assessment order were therefore invalid. en-us Wed, 24 Sep 2008 00:00:00 +0530 Thu, 27 Nov 2014 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164109 Revisional power under section 35 of the Kerala General Sales Tax Act, 1963 extends only to an existing order prejudicial to revenue. Where reassessment proceedings under section 19(1) of the Kerala General Sales Tax Act, 1963 read with section 9(2) of the Central Sales Tax Act, 1956 culminate in a fresh substituted assessment, the original order stands superseded and is no longer alive for revision. A revisional authority cannot validly exercise suo motu power against an order that has ceased to exist. The revisional notice and consequential cancellation of the original assessment order were therefore invalid. Case-Laws VAT and Sales Tax Wed, 24 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164109