https://www.taxtmi.com/caselaws?id=128174 A revisional authority under section 20(1) of the Andhra Pradesh General Sales Tax Act could consider an intervening validating enactment and later judicial decisions, because revision is a continuation of the original proceeding and may address the legality and propriety of the subordinate order in light of the law as it then stood. The Board of Revenue was therefore competent to revise the assessment order. The dealer was also held to have received a reasonable opportunity to object, since notice was served, time to respond was granted, and no prejudice beyond the legal challenge to revisional power was shown. The revisional order restoring the assessments was upheld. en-us Mon, 29 Aug 1960 00:00:00 +0530 Fri, 29 Mar 2013 17:05:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128174 A revisional authority under section 20(1) of the Andhra Pradesh General Sales Tax Act could consider an intervening validating enactment and later judicial decisions, because revision is a continuation of the original proceeding and may address the legality and propriety of the subordinate order in light of the law as it then stood. The Board of Revenue was therefore competent to revise the assessment order. The dealer was also held to have received a reasonable opportunity to object, since notice was served, time to respond was granted, and no prejudice beyond the legal challenge to revisional power was shown. The revisional order restoring the assessments was upheld. Case-Laws VAT and Sales Tax Mon, 29 Aug 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128174