https://www.taxtmi.com/caselaws?id=164110 Where a reassessment under section 19(1) of the Kerala General Sales Tax Act is held invalid or time-barred, the original assessment remains the surviving order for that year. The Deputy Commissioner may then invoke revisional jurisdiction under section 35 to revise that original assessment, provided the revisional power is exercised within the applicable limitation period. The supervisory power is not lost merely because the assessing officer attempted an ineffective reassessment, since both provisions are directed at preventing escapement of turnover and tax evasion. The revisional orders were therefore valid. en-us Fri, 06 Feb 2009 00:00:00 +0530 Tue, 18 Nov 2014 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164110 Where a reassessment under section 19(1) of the Kerala General Sales Tax Act is held invalid or time-barred, the original assessment remains the surviving order for that year. The Deputy Commissioner may then invoke revisional jurisdiction under section 35 to revise that original assessment, provided the revisional power is exercised within the applicable limitation period. The supervisory power is not lost merely because the assessing officer attempted an ineffective reassessment, since both provisions are directed at preventing escapement of turnover and tax evasion. The revisional orders were therefore valid. Case-Laws VAT and Sales Tax Fri, 06 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164110