https://www.taxtmi.com/caselaws?id=275778 Suo motu revision under section 35 of the Kerala General Sales Tax Act is confined by the statutory bars in sub-section (2), including the four-year limit, and by sub-section (2A), which permits revision only on issues not already decided in earlier appellate or revisional proceedings. The earlier assessment had merged in appeal and Tribunal proceedings, but the notice was issued against the fresh assessment order passed pursuant to the Tribunal's directions. Because the revision notice was issued within four years of that fresh order, the limitation objection failed and the revisional proceedings were held valid and sustainable in favour of the Revenue. en-us Fri, 01 Jun 2007 00:00:00 +0530 Tue, 16 Oct 2018 18:21:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275778 Suo motu revision under section 35 of the Kerala General Sales Tax Act is confined by the statutory bars in sub-section (2), including the four-year limit, and by sub-section (2A), which permits revision only on issues not already decided in earlier appellate or revisional proceedings. The earlier assessment had merged in appeal and Tribunal proceedings, but the notice was issued against the fresh assessment order passed pursuant to the Tribunal's directions. Because the revision notice was issued within four years of that fresh order, the limitation objection failed and the revisional proceedings were held valid and sustainable in favour of the Revenue. Case-Laws VAT and Sales Tax Fri, 01 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275778