https://www.taxtmi.com/caselaws?id=164900 Revisional jurisdiction under section 32 of the Tamil Nadu General Sales Tax Act, 1959 is barred once the assessment order has been made the subject of an appeal. The pendency of an appeal against even part of the assessment order is sufficient to attract section 32(2)(b), and the revisional authority cannot proceed on the basis that another part of the same order remains prejudicial to the Revenue. The principle applied is that revision cannot be exercised over an assessment order that is already under appellate scrutiny; the impugned revisional proceedings were therefore invalid and were set aside. en-us Tue, 01 Mar 2011 00:00:00 +0530 Mon, 05 May 2014 18:18:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164900 Revisional jurisdiction under section 32 of the Tamil Nadu General Sales Tax Act, 1959 is barred once the assessment order has been made the subject of an appeal. The pendency of an appeal against even part of the assessment order is sufficient to attract section 32(2)(b), and the revisional authority cannot proceed on the basis that another part of the same order remains prejudicial to the Revenue. The principle applied is that revision cannot be exercised over an assessment order that is already under appellate scrutiny; the impugned revisional proceedings were therefore invalid and were set aside. Case-Laws VAT and Sales Tax Tue, 01 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164900