https://www.taxtmi.com/caselaws?id=180652 A revisional authority may examine an issue raised in a subordinate order but left unadjudicated, and the revision is not barred where it is passed within the statutory four-year period from that order. On merits, the levy on turnovers of fuel, coal and miscellaneous goods under section 6A was not finally sustained because the taxability question had not been examined earlier and the assessee required an opportunity to produce relevant records. The levy was therefore set aside and the matter remitted for fresh consideration on the basis of the material to be produced by the assessee. en-us Thu, 30 Apr 2015 00:00:00 +0530 Thu, 31 Mar 2016 10:39:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180652 A revisional authority may examine an issue raised in a subordinate order but left unadjudicated, and the revision is not barred where it is passed within the statutory four-year period from that order. On merits, the levy on turnovers of fuel, coal and miscellaneous goods under section 6A was not finally sustained because the taxability question had not been examined earlier and the assessee required an opportunity to produce relevant records. The levy was therefore set aside and the matter remitted for fresh consideration on the basis of the material to be produced by the assessee. Case-Laws VAT and Sales Tax Thu, 30 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180652