Revision barred only when the same issue is pending before the Tribunal; different turnover kept revisional power intact.

Section 20(2A) of the Andhra Pradesh General Sales Tax Act, 1957 bars revision only when the same issue or question, including a point of law, is the subject-matter of an appeal before the Tribunal or has already been decided by it. The revisional power is not excluded merely because an appeal is pending; there must be identity of subject-matter between the appeal and the revision. On the facts stated, the appeal before the Tribunal concerned different turnover and did not overlap with the turnover covered by the revisional order, so the revision was not barred and the writ challenge failed.

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Issues: Whether the revisional authority was barred by section 20(2A) of the Andhra Pradesh General Sales Tax Act, 1957 from revising the appellate order during pendency of the assessee's appeal before the Sales Tax Appellate Tribunal.

Analysis: Section 20(2A) curtails the revisional power only in respect of any issue or question that is the subject-matter of an appeal before the Tribunal or that has already been decided by it. The bar is attracted where the same point of law is pending or has been adjudicated in appeal. On the facts, the pending appeal before the Tribunal concerned a different turnover and did not overlap with the turnover covered by the revisional order. No common issue of law was shown to be pending before the Tribunal, and even on facts the two proceedings did not concern the same subject-matter.

Conclusion: The revision was not barred under section 20(2A), and the challenge to the revisional order failed.

Final Conclusion: The writ petition was held to be without merit because the revisional authority acted within jurisdiction and the impugned order did not trench upon any issue pending in the Tribunal appeal.

Ratio Decidendi: The statutory bar on revision applies only when the same issue or question, especially one involving a point of law, is the subject-matter of appeal before the Tribunal or has been decided by it; absent such identity of issue, revisional jurisdiction remains available.

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