https://www.taxtmi.com/caselaws?id=265238 An assessment revised under section 14(4) of the APGST Act cannot be sustained where it rests only on material already on record and no fresh material is shown. The revisional authority under section 20(2) also failed to cure that foundational defect and, in any event, sought to revise the original assessment beyond the four-year limit prescribed under section 20(3). The Tribunal was therefore justified in interfering with the revisional order, even though its reasoning differed from the grounds ultimately accepted. en-us Fri, 11 Apr 2014 00:00:00 +0530 Thu, 08 Oct 2015 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265238 An assessment revised under section 14(4) of the APGST Act cannot be sustained where it rests only on material already on record and no fresh material is shown. The revisional authority under section 20(2) also failed to cure that foundational defect and, in any event, sought to revise the original assessment beyond the four-year limit prescribed under section 20(3). The Tribunal was therefore justified in interfering with the revisional order, even though its reasoning differed from the grounds ultimately accepted. Case-Laws VAT and Sales Tax Fri, 11 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265238