Revisional authority could suo-motu disallow exemption for which assessee wasn't eligible

CST & VAT : Maharashtra VAT - Where Assessing Officer did not levy sales tax on brass sheets manufactured by assessee and further assessee being aggrieved by certain other disallowances made by Assessing Officer preferred appeal and later Revisional Authority initiated revisional proceedings and came to conclusion that brass sheets would not be eligible to exemption from levy of sales tax, since appeal had been filed aggrieved by other disallowances and there was no decision in said appeal