1973 (7) TMI 84

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..... Sales Tax Act, 1957, for the assessment year 1964-65. The Commercial Tax Officer who made the order of assessment in the first instance, granted deduction of an amount of Rs. 4,78,600.00; but later on he issued a notice under section 12-A of the Act and made an order of assessment on the said turnover on the ground that the same has escaped assessment. Appeals preferred by the assessee to the Depu .....

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..... , that "if the exemption of the turnover was improper, then the matter is not one for proceeding under section 12-A but under section 21 of the Act as stated earlier and that section 21 empowers the revisional authority to revise the orders passed by the subordinate authorities, if on examination of the record, the revisional authority is satisfied that the order of the subordinate authority is no .....

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