https://www.taxtmi.com/caselaws?id=165421 Section 40 of the Haryana General Sales Tax Act, 1973 was construed to give the Commissioner revisional power to call for the record of any case, pending or disposed of, suo motu, in order to reach a just and fair decision. On that basis, the revising authority was held to have jurisdiction to examine purchase turnover not included in gross or taxable turnover and not assessed to tax. The reference was therefore answered against the Revenue, and the remaining referred questions were treated as not surviving for separate determination. en-us Mon, 22 Mar 2010 00:00:00 +0530 Fri, 04 Jul 2014 15:01:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165421 Section 40 of the Haryana General Sales Tax Act, 1973 was construed to give the Commissioner revisional power to call for the record of any case, pending or disposed of, suo motu, in order to reach a just and fair decision. On that basis, the revising authority was held to have jurisdiction to examine purchase turnover not included in gross or taxable turnover and not assessed to tax. The reference was therefore answered against the Revenue, and the remaining referred questions were treated as not surviving for separate determination. Case-Laws VAT and Sales Tax Mon, 22 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165421