https://www.taxtmi.com/caselaws?id=150849 The revisional power under section 9(2) of the Central Sales Tax Act, read with sections 20(1) and 20(2) of the Andhra Pradesh General Sales Tax Act, was stated to extend to appellate orders, and its exercise was held within the statutory period under section 20(3) of the State Act. Rule 14-A, which governed rectification or correction of assessments, did not curtail that separate revisional jurisdiction. A retrospective validating amendment of 1969 was treated as operative, and no material change in taxable point, turnover, or rate was shown to require a fresh reassessment. The assessments were therefore validly restored in revision. en-us Mon, 15 Jul 1974 00:00:00 +0530 Thu, 23 May 2013 15:04:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150849 The revisional power under section 9(2) of the Central Sales Tax Act, read with sections 20(1) and 20(2) of the Andhra Pradesh General Sales Tax Act, was stated to extend to appellate orders, and its exercise was held within the statutory period under section 20(3) of the State Act. Rule 14-A, which governed rectification or correction of assessments, did not curtail that separate revisional jurisdiction. A retrospective validating amendment of 1969 was treated as operative, and no material change in taxable point, turnover, or rate was shown to require a fresh reassessment. The assessments were therefore validly restored in revision. Case-Laws VAT and Sales Tax Mon, 15 Jul 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150849