https://www.taxtmi.com/caselaws?id=393853 Suo motu revision under the sales tax and VAT framework was sustained because the appellate order rested on an incorrect factual assumption and an incorrect application of law, making it erroneous and prejudicial to revenue. The existence of a separate appellate remedy did not bar revision where the revisional power operated independently and extended to appellate orders on matters not properly considered and decided. The assessee also failed to produce independent material to displace the evidentiary value of the seized documents, so the Board of Revenue was justified in insisting on corroboration. The revision petitions accordingly failed. en-us Fri, 20 Mar 2020 00:00:00 +0530 Thu, 03 Dec 2020 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393853 Suo motu revision under the sales tax and VAT framework was sustained because the appellate order rested on an incorrect factual assumption and an incorrect application of law, making it erroneous and prejudicial to revenue. The existence of a separate appellate remedy did not bar revision where the revisional power operated independently and extended to appellate orders on matters not properly considered and decided. The assessee also failed to produce independent material to displace the evidentiary value of the seized documents, so the Board of Revenue was justified in insisting on corroboration. The revision petitions accordingly failed. Case-Laws VAT and Sales Tax Fri, 20 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393853