https://www.taxtmi.com/caselaws?id=182677 Revisional jurisdiction under Section 10-B of the Sales Tax Act may be used to correct an illegal or improper assessment where the relevant turnover was already on the assessment record, even if that turnover could also fall within escaped-assessment provisions under Section 21. Section 21 remains the specific reassessment mechanism for escaped or under-assessed turnover, but its existence does not bar revision in these circumstances. The revisional power is supervisory in nature and cannot be founded on fresh material discovered after assessment. On the facts, the turnover had been overlooked from the existing file, so the revisional authority acted within jurisdiction and the Tribunal's contrary view was unsustainable. 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 Revisional jurisdiction under Section 10-B of the Sales Tax Act may be used to correct an illegal or improper assessment where the relevant turnover was already on the assessment record, even if that turnover could also fall within escaped-assessment provisions under Section 21. Section 21 remains the specific reassessment mechanism for escaped or under-assessed turnover, but its existence does not bar revision in these circumstances. The revisional power is supervisory in nature and cannot be founded on fresh material discovered after assessment. On the facts, the turnover had been overlooked from the existing file, so the revisional authority acted within jurisdiction and the Tribunal's contrary view was unsustainable. Case-Laws VAT and Sales Tax Fri, 17 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182677