https://www.taxtmi.com/caselaws?id=13729 A settlement scheme confined to specified Parliamentary tax enactments does not, by implication, bar reopening or revisional proceedings under a State sales tax statute, because its conclusive effect is limited to orders passed under the Scheme and the enactments it expressly covers. Sales tax under the Kerala General Sales Tax Act falls within the State legislative field, so the Scheme could not be extended to those assessments. The Court also noted that revisional power under section 35 remains subject to statutory limits and that prima facie observations at the revisional stage do not, by themselves, deprive the authority of jurisdiction; the assessee's defences remained open for independent consideration. en-us Wed, 09 May 2007 00:00:00 +0530 Thu, 12 Jun 2014 13:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13729 A settlement scheme confined to specified Parliamentary tax enactments does not, by implication, bar reopening or revisional proceedings under a State sales tax statute, because its conclusive effect is limited to orders passed under the Scheme and the enactments it expressly covers. Sales tax under the Kerala General Sales Tax Act falls within the State legislative field, so the Scheme could not be extended to those assessments. The Court also noted that revisional power under section 35 remains subject to statutory limits and that prima facie observations at the revisional stage do not, by themselves, deprive the authority of jurisdiction; the assessee's defences remained open for independent consideration. Case-Laws VAT and Sales Tax Wed, 09 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13729