https://www.taxtmi.com/caselaws?id=405859 Suo motu revision cannot be used to restore an assessment by citing a precedent without showing its factual fit to the case, especially where the first appellate authority has found that the sales were completed locally in Tamil Nadu and later movement of goods at the buyers' instance did not convert them into inter-State sales. The revisional interference was therefore treated as beyond jurisdiction. On refund consequences, once that revisional order fell, the taxpayer became entitled to refund interest, and the Department had to re-compute the interest after accounting for amounts already repaid and amounts still retained. en-us Wed, 17 Mar 2021 00:00:00 +0530 Mon, 28 Oct 2024 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405859 Suo motu revision cannot be used to restore an assessment by citing a precedent without showing its factual fit to the case, especially where the first appellate authority has found that the sales were completed locally in Tamil Nadu and later movement of goods at the buyers' instance did not convert them into inter-State sales. The revisional interference was therefore treated as beyond jurisdiction. On refund consequences, once that revisional order fell, the taxpayer became entitled to refund interest, and the Department had to re-compute the interest after accounting for amounts already repaid and amounts still retained. Case-Laws VAT / Sales Tax Wed, 17 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405859