https://www.taxtmi.com/caselaws?id=432793 Revisional jurisdiction under Section 24 of the Odisha Sales Tax Act, 1947 was confined to orders of the Tribunal under Section 23(3) and was not available to challenge appellate orders passed under Section 23(4)(c)(ii); the revision petitions were therefore held misdirected and not maintainable. On the merits, the Court declined to interfere with concurrent factual findings on suppression of sales, rejection of accounts, and reworking of taxable turnover because the conclusions rested on seized material, admissions, and evidentiary appreciation, and no perversity, irrelevant reliance, or error apparent was shown. The statutory orders were sustained and no revisional interference was warranted. en-us Tue, 10 Jan 2023 00:00:00 +0530 Mon, 11 Sep 2023 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432793 Revisional jurisdiction under Section 24 of the Odisha Sales Tax Act, 1947 was confined to orders of the Tribunal under Section 23(3) and was not available to challenge appellate orders passed under Section 23(4)(c)(ii); the revision petitions were therefore held misdirected and not maintainable. On the merits, the Court declined to interfere with concurrent factual findings on suppression of sales, rejection of accounts, and reworking of taxable turnover because the conclusions rested on seized material, admissions, and evidentiary appreciation, and no perversity, irrelevant reliance, or error apparent was shown. The statutory orders were sustained and no revisional interference was warranted. Case-Laws VAT and Sales Tax Tue, 10 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432793