https://www.taxtmi.com/caselaws?id=128819 The revisional power under the Andhra Pradesh General Sales Tax Act was confined to matters properly within the revisional field and did not extend to reopening an assessment on the footing that turnover had escaped assessment. That function belonged to the assessing authority under the separate reopening provision dealing with escaped turnover or under-assessment. Revision and reassessment were treated as distinct and mutually exclusive powers, so a revisional authority could not re-estimate turnover on the basis of escaped turnover. The enhancement made in revision was therefore invalid, and the assessee's assessment as restored by the appellate tribunal remained undisturbed. en-us Tue, 12 Mar 1963 00:00:00 +0530 Thu, 11 Apr 2013 17:45:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128819 The revisional power under the Andhra Pradesh General Sales Tax Act was confined to matters properly within the revisional field and did not extend to reopening an assessment on the footing that turnover had escaped assessment. That function belonged to the assessing authority under the separate reopening provision dealing with escaped turnover or under-assessment. Revision and reassessment were treated as distinct and mutually exclusive powers, so a revisional authority could not re-estimate turnover on the basis of escaped turnover. The enhancement made in revision was therefore invalid, and the assessee's assessment as restored by the appellate tribunal remained undisturbed. Case-Laws VAT and Sales Tax Tue, 12 Mar 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128819