https://www.taxtmi.com/caselaws?id=150850 A revisional authority under the Andhra Pradesh General Sales Tax Act can examine only the legality or propriety of the order on the material already on record, and it cannot revise an issue that was not decided in the appellate order. Here, the appellate authority dealt only with the rice turnover rate and did not adjudicate the additional-tax issue under section 5-A, so revision on that point was not maintainable. For limitation, the revisional order related to an assessment order and section 20(3) applied; the original assessment order did not merge in the appellate order on the additional-tax question because the appellate subject-matter was narrower. The State's revision therefore failed and the order setting aside the revision was sustained. en-us Thu, 30 Nov 1972 00:00:00 +0530 Thu, 23 May 2013 15:09:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150850 A revisional authority under the Andhra Pradesh General Sales Tax Act can examine only the legality or propriety of the order on the material already on record, and it cannot revise an issue that was not decided in the appellate order. Here, the appellate authority dealt only with the rice turnover rate and did not adjudicate the additional-tax issue under section 5-A, so revision on that point was not maintainable. For limitation, the revisional order related to an assessment order and section 20(3) applied; the original assessment order did not merge in the appellate order on the additional-tax question because the appellate subject-matter was narrower. The State's revision therefore failed and the order setting aside the revision was sustained. Case-Laws VAT and Sales Tax Thu, 30 Nov 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150850