2010 (3) TMI 1043

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..... --The Tribunal has referred the following questions of law for adjudication by this court: "1. Whether the revising authority had in terms of section 40 of the Haryana General Sales Tax Act, 1973, jurisdiction to tax turnover of purchase of goods which though part of assessment record at the time of assessment was not made part of gross turnover or taxable turnover by the assessee or the Ass .....

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..... s that the Commissioner has the revisional power under this section. In fact, a perusal of the aforementioned section shows that the Commissioner can also suo motu call for the record of any case, pending or disposed of, in order to arrive at a just and fair decision." In view of answer to question No. 1, question Nos. 2 and 3 do not survive. The reference is accordingly answered against th .....

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