This document contains the Supreme Court of India's judgment in Civil Appeal No. 5393 of 2010, concerning M/S Godrej Sara Lee Ltd. and the Excise and Taxation Officer. The case revolves around the reassessment of tax on mosquito repellents and the jurisdiction of the Revisional Authority. It clarifies the principles governing the exercise of writ powers and the limitations on revisional powers, particularly when a higher authority's decision is involved. This judgment is crucial for legal practitioners and businesses involved in tax litigation.