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of <h1>High Court upholds Tribunal decision on tax revision case, directs petitioner to seek relief from assessing authority</h1> <h3>Gujarat Steel Tubes Ltd. Versus State of Andhra Pradesh</h3> Gujarat Steel Tubes Ltd. Versus State of Andhra Pradesh - [1997] 104 STC 461 (AP) The High Court dismissed the tax revision case of the petitioner, stating that disputed turnover items were correctly handled by the Tribunal. The Tribunal's decision to reject the claim related to trade discount was upheld, but the petitioner was advised to seek relief from the assessing authority. The Court clarified that the petitioner could not file a revision but could claim relief by reopening the previous assessment. The Tax Revision Case was dismissed with no costs.
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