https://www.taxtmi.com/caselaws?id=182677 The High Court held that the Deputy Commissioner acted within his jurisdiction under Section 10-B of the Sales Tax Act to revise the assessment order based on existing material, even for escaped turnover. The Court found that the Tribunal erred in its interpretation that the original assessment order merged with the Section 21 order. Consequently, the High Court set aside the Tribunal's decision, restored the Deputy Commissioner's order, and allowed the revision under Section 10-B, concluding that such powers are broader and can correct any illegality or impropriety in the original assessment order. en-us Fri, 17 Sep 1999 00:00:00 +0530 Tue, 17 May 2016 14:29:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182677 The High Court held that the Deputy Commissioner acted within his jurisdiction under Section 10-B of the Sales Tax Act to revise the assessment order based on existing material, even for escaped turnover. The Court found that the Tribunal erred in its interpretation that the original assessment order merged with the Section 21 order. Consequently, the High Court set aside the Tribunal's decision, restored the Deputy Commissioner's order, and allowed the revision under Section 10-B, concluding that such powers are broader and can correct any illegality or impropriety in the original assessment order. Case-Laws VAT and Sales Tax Fri, 17 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182677