https://www.taxtmi.com/caselaws?id=164190 Section 85 revision could not be used to challenge a notice issued to examine eligibility under rule 38(6), because that provision applies only to a prior assessment or other order already made by a subordinate authority. The revisional proceeding was therefore not legally maintainable and was quashed. On composition under section 16(3), eligibility must be assessed separately for each relevant year under the statutory scheme in section 16 and rule 38, so a disqualification for one year does not automatically bar future years. The dealer was not treated as permanently disqualified, but entitlement for 2006-07 was left for fresh factual enquiry on imported goods and opening stock. en-us Wed, 11 Jun 2008 00:00:00 +0530 Sat, 19 Apr 2014 12:16:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164190 Section 85 revision could not be used to challenge a notice issued to examine eligibility under rule 38(6), because that provision applies only to a prior assessment or other order already made by a subordinate authority. The revisional proceeding was therefore not legally maintainable and was quashed. On composition under section 16(3), eligibility must be assessed separately for each relevant year under the statutory scheme in section 16 and rule 38, so a disqualification for one year does not automatically bar future years. The dealer was not treated as permanently disqualified, but entitlement for 2006-07 was left for fresh factual enquiry on imported goods and opening stock. Case-Laws VAT and Sales Tax Wed, 11 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164190