https://www.taxtmi.com/caselaws?id=345670 The court allowed the case, finding the exercise of Revisional power without proper justification to be untenable. The re-assessment order based on the higher turnover was quashed as the Revisional Authority failed to demonstrate any error in the original assessment conducted by the Primary Authority. The court emphasized that disagreement alone does not warrant invoking Revisional power under the VAT Act, especially when the initial assessment was lawfully conducted and supported by proper documentation. en-us Thu, 13 Jul 2017 00:00:00 +0530 Sat, 24 Mar 2018 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345670 The court allowed the case, finding the exercise of Revisional power without proper justification to be untenable. The re-assessment order based on the higher turnover was quashed as the Revisional Authority failed to demonstrate any error in the original assessment conducted by the Primary Authority. The court emphasized that disagreement alone does not warrant invoking Revisional power under the VAT Act, especially when the initial assessment was lawfully conducted and supported by proper documentation. Case-Laws VAT and Sales Tax Thu, 13 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345670