https://www.taxtmi.com/caselaws?id=333097 Revisional power under section 34 of the Tamil Nadu General Sales Tax Act, 1959 could not be sustained merely on the basis of an inspecting officer's report. The HC noted that the Appellate Assistant Commissioner had passed a reasoned order and that the revisional authority had neither displaced those factual findings nor made an independent enquiry to show that the appellate order was illegal and prejudicial to revenue. Mere reliance on a prior inspection report was held insufficient to justify revision, and the impugned revisional order was quashed in favour of the assessee. en-us Tue, 06 Sep 2016 00:00:00 +0530 Tue, 06 Nov 2018 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333097 Revisional power under section 34 of the Tamil Nadu General Sales Tax Act, 1959 could not be sustained merely on the basis of an inspecting officer's report. The HC noted that the Appellate Assistant Commissioner had passed a reasoned order and that the revisional authority had neither displaced those factual findings nor made an independent enquiry to show that the appellate order was illegal and prejudicial to revenue. Mere reliance on a prior inspection report was held insufficient to justify revision, and the impugned revisional order was quashed in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 06 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333097