https://www.taxtmi.com/caselaws?id=129038 A revision against an assessment order is not maintainable once an appeal against the same order has been filed and concluded, because section 10(3) of the U.P. Sales Tax Act treats revision of an appellate order and revision of an assessing order as successive alternatives, not concurrent remedies. The assessment order merges into the appellate order, and only the appellate order remains operative in law. On that basis, revision cannot lie against the original assessment order after appellate disposal, and the referred question was answered in the negative. en-us Tue, 30 Mar 1965 00:00:00 +0530 Tue, 16 Apr 2013 17:01:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=129038 A revision against an assessment order is not maintainable once an appeal against the same order has been filed and concluded, because section 10(3) of the U.P. Sales Tax Act treats revision of an appellate order and revision of an assessing order as successive alternatives, not concurrent remedies. The assessment order merges into the appellate order, and only the appellate order remains operative in law. On that basis, revision cannot lie against the original assessment order after appellate disposal, and the referred question was answered in the negative. Case-Laws VAT and Sales Tax Tue, 30 Mar 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=129038