https://www.taxtmi.com/caselaws?id=168993 A revisional order under the Tripura Sales Tax Act was not prejudicial to the dealer where it merely granted liberty to the assessing authority to consider lawful action under section 29, without mandating prosecution or determining liability. The revisional authority had already set aside the levy under section 13A and retained only payment of admitted dues. Because any further action under section 29 still depended on the assessing authority's lawful discretion, subject to limitation and other legal requirements, the order did not fall within the statutory bar in section 21(2). The challenge was rejected, with the clarification that any section 29 action must be legally permissible and within time. en-us Tue, 18 Feb 2014 00:00:00 +0530 Fri, 31 Jul 2015 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168993 A revisional order under the Tripura Sales Tax Act was not prejudicial to the dealer where it merely granted liberty to the assessing authority to consider lawful action under section 29, without mandating prosecution or determining liability. The revisional authority had already set aside the levy under section 13A and retained only payment of admitted dues. Because any further action under section 29 still depended on the assessing authority's lawful discretion, subject to limitation and other legal requirements, the order did not fall within the statutory bar in section 21(2). The challenge was rejected, with the clarification that any section 29 action must be legally permissible and within time. Case-Laws VAT and Sales Tax Tue, 18 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168993